https://www.taxtmi.com/caselaws?id=258726 Entertainment tax could not be levied on tickets bearing face value below the statutory threshold where the charging provision applied only to admissions with payment, excluding tax, of at least Rs. 50. The Karnataka HC noted that Section 3(2) on complimentary tickets did not permit re-fixing the value of regular tickets merely because holders received facilities similar to higher-priced tickets or because the arrangement was structured to reduce tax exposure. As the relevant tickets were stamped at Rs. 25 and Rs. 49, the statute then in force did not authorise treating them as taxable at a higher value. The deletion of tax and consequential penalty was therefore upheld. en-us Thu, 09 Oct 2014 00:00:00 +0530 Wed, 21 Oct 2015 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258726 Entertainment tax could not be levied on tickets bearing face value below the statutory threshold where the charging provision applied only to admissions with payment, excluding tax, of at least Rs. 50. The Karnataka HC noted that Section 3(2) on complimentary tickets did not permit re-fixing the value of regular tickets merely because holders received facilities similar to higher-priced tickets or because the arrangement was structured to reduce tax exposure. As the relevant tickets were stamped at Rs. 25 and Rs. 49, the statute then in force did not authorise treating them as taxable at a higher value. The deletion of tax and consequential penalty was therefore upheld. Case-Laws VAT and Sales Tax Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258726