https://www.taxtmi.com/caselaws?id=163648 Recreational activities in a water theme park were treated as amusement-based entertainment, not "sports and games", because they involved rides, wave pools, sliding and similar attractions without competition, skill contests or the essential character of sport. The tribunal held that the pre-amendment Bengal Amusements Act, 1922 therefore applied and the activities remained taxable entertainment for the period before 26 March 2002. It further held that no estoppel barred the levy, as no clear representation by the taxing authority, reliance, or detriment was shown; administrative recognition by another department could not bind tax assessment. The challenge to the assessment was rejected. en-us Fri, 12 Aug 2005 00:00:00 +0530 Sat, 05 Apr 2014 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163648 Recreational activities in a water theme park were treated as amusement-based entertainment, not "sports and games", because they involved rides, wave pools, sliding and similar attractions without competition, skill contests or the essential character of sport. The tribunal held that the pre-amendment Bengal Amusements Act, 1922 therefore applied and the activities remained taxable entertainment for the period before 26 March 2002. It further held that no estoppel barred the levy, as no clear representation by the taxing authority, reliance, or detriment was shown; administrative recognition by another department could not bind tax assessment. The challenge to the assessment was rejected. Case-Laws VAT and Sales Tax Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163648