https://www.taxtmi.com/caselaws?id=180653 The exemption for "all kinds of sports and games" under the Rajasthan Entertainments and Advertisements Tax Act was construed strictly, and coverage had to be clearly established by the claimant. Applying the common parlance meaning of "games" and "sports," video games and video game parlours were held not to fall within that exempted entry. The clarification dated 23.10.2004 was treated as an explanation of the existing scope of the exemption, and its exclusion of video games was upheld. The assessment and appellate orders were found legally sound, and no interference was warranted. en-us Fri, 01 May 2015 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180653 The exemption for "all kinds of sports and games" under the Rajasthan Entertainments and Advertisements Tax Act was construed strictly, and coverage had to be clearly established by the claimant. Applying the common parlance meaning of "games" and "sports," video games and video game parlours were held not to fall within that exempted entry. The clarification dated 23.10.2004 was treated as an explanation of the existing scope of the exemption, and its exclusion of video games was upheld. The assessment and appellate orders were found legally sound, and no interference was warranted. Case-Laws VAT and Sales Tax Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180653