https://www.taxtmi.com/caselaws?id=168586 Charges collected from patrons for carrying mobile phones inside a race club were held taxable as entertainment tax because they were payments connected with the entertainment and required as a condition of attending the horse races. Section 2(m)(iv) of the Delhi Entertainments and Betting Tax Act, 1996 was read broadly to cover any payment, by whatever name called, that is linked to the entertainment and made necessary for attendance. The fact that the payment was described as relating to mobile phone carriage did not take it outside the levy, and a prior settlement between the parties could not defeat a fiscal statute. The challenge to the tax therefore failed. en-us Wed, 08 Feb 2012 00:00:00 +0530 Sun, 15 Mar 2015 09:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168586 Charges collected from patrons for carrying mobile phones inside a race club were held taxable as entertainment tax because they were payments connected with the entertainment and required as a condition of attending the horse races. Section 2(m)(iv) of the Delhi Entertainments and Betting Tax Act, 1996 was read broadly to cover any payment, by whatever name called, that is linked to the entertainment and made necessary for attendance. The fact that the payment was described as relating to mobile phone carriage did not take it outside the levy, and a prior settlement between the parties could not defeat a fiscal statute. The challenge to the tax therefore failed. Case-Laws Indian Laws Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168586