https://www.taxtmi.com/caselaws?id=251202 Entertainment tax under the Gujarat Entertainments Tax Act applied only to payment for admission to an entertainment, so a mere park entry fee was not taxable because it only secured access and not actual entertainment. The method of clubbing all ride receipts and averaging them to test exemption eligibility under the section 29(1) notification was impermissible; each ride had to be considered separately, and rides with an individual ticket price not exceeding Rs. 6 remained exempt. Bumper tickets could be treated as composite admissions for the rides covered, but the entry fee component could not be included in the taxable admission value. en-us Fri, 09 Nov 2012 00:00:00 +0530 Sun, 07 Sep 2014 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251202 Entertainment tax under the Gujarat Entertainments Tax Act applied only to payment for admission to an entertainment, so a mere park entry fee was not taxable because it only secured access and not actual entertainment. The method of clubbing all ride receipts and averaging them to test exemption eligibility under the section 29(1) notification was impermissible; each ride had to be considered separately, and rides with an individual ticket price not exceeding Rs. 6 remained exempt. Bumper tickets could be treated as composite admissions for the rides covered, but the entry fee component could not be included in the taxable admission value. Case-Laws VAT and Sales Tax Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251202