https://www.taxtmi.com/caselaws?id=172541 A voluntary charge for use of a lift in a cinema theatre was not "payment for admission to entertainment" under the Gujarat Entertainment Tax Act, 1977. Reading the definitions of "admission to entertainment", "entertainment" and "payment for admission" together, the court treated taxability as confined to payments that are a condition of attending or continuing to attend the show. Because the lift facility was only an ancillary convenience enabling access to the upper floor and was not compulsory for admission to the auditorium, it had no direct nexus with the cinema exhibition. The entertainment tax demand on the lift charge was therefore held to be illegal and without jurisdiction, and relief was granted against levy and collection. en-us Thu, 22 Nov 1990 00:00:00 +0530 Tue, 25 Aug 2015 11:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172541 A voluntary charge for use of a lift in a cinema theatre was not "payment for admission to entertainment" under the Gujarat Entertainment Tax Act, 1977. Reading the definitions of "admission to entertainment", "entertainment" and "payment for admission" together, the court treated taxability as confined to payments that are a condition of attending or continuing to attend the show. Because the lift facility was only an ancillary convenience enabling access to the upper floor and was not compulsory for admission to the auditorium, it had no direct nexus with the cinema exhibition. The entertainment tax demand on the lift charge was therefore held to be illegal and without jurisdiction, and relief was granted against levy and collection. Case-Laws VAT and Sales Tax Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172541