https://www.taxtmi.com/caselaws?id=165109 The Full Bench affirmed the State's legislative competence to tax sports under Entry 62 of the State List, including sports within the scope of "entertainments" and "amusements." It upheld the Division Bench judgment in Chrysalis International, finding that the State Legislature can impose entertainment duty on sports clubs. The case was referred back to a Division Bench for additional review of the Act's provisions, with the court granting a certificate of fitness for appeal to the Supreme Court under Article 133 of the Constitution of India. en-us Mon, 03 Jan 2011 00:00:00 +0530 Wed, 12 Oct 2016 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165109 The Full Bench affirmed the State's legislative competence to tax sports under Entry 62 of the State List, including sports within the scope of "entertainments" and "amusements." It upheld the Division Bench judgment in Chrysalis International, finding that the State Legislature can impose entertainment duty on sports clubs. The case was referred back to a Division Bench for additional review of the Act's provisions, with the court granting a certificate of fitness for appeal to the Supreme Court under Article 133 of the Constitution of India. Case-Laws VAT and Sales Tax Mon, 03 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165109