https://www.taxtmi.com/caselaws?id=165440 A taxing entry relating to entertainments was construed broadly to cover the act of entertainment itself, so a levy on each cinematograph show under the Cantonments Act fell within legislative competence and was valid. The challenge that the higher rate on the appellant's cinema houses violated equality also failed because the evidence did not show that the other cinema houses were similarly situated. Differential taxation could be justified by factors such as seating capacity, locality, patronage and surrounding circumstances, and the appellant did not discharge the burden of proving real discrimination. The tax was upheld on both competence and equality grounds. en-us Fri, 16 Jan 1959 00:00:00 +0530 Thu, 04 Sep 2014 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165440 A taxing entry relating to entertainments was construed broadly to cover the act of entertainment itself, so a levy on each cinematograph show under the Cantonments Act fell within legislative competence and was valid. The challenge that the higher rate on the appellant's cinema houses violated equality also failed because the evidence did not show that the other cinema houses were similarly situated. Differential taxation could be justified by factors such as seating capacity, locality, patronage and surrounding circumstances, and the appellant did not discharge the burden of proving real discrimination. The tax was upheld on both competence and equality grounds. Case-Laws Companies Law Fri, 16 Jan 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165440