https://www.taxtmi.com/caselaws?id=326945 Activities in a water park and club were treated as entertainment for entertainment tax purposes because the real character of the facility, its commercial public access, and the charges paid for entry brought it within the charging provision; the participant-versus-spectator distinction was rejected. The exemption notification for specified sports facilities, while excluding amusement park pools, was upheld because the State could validly classify establishments on a rational basis linked to promoting sport. An appellate enhancement of demand without a separate show cause notice was held impermissible, and the assessment was directed to be reworked after giving one further opportunity to produce records. en-us Fri, 22 Apr 2016 00:00:00 +0530 Fri, 29 Apr 2016 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326945 Activities in a water park and club were treated as entertainment for entertainment tax purposes because the real character of the facility, its commercial public access, and the charges paid for entry brought it within the charging provision; the participant-versus-spectator distinction was rejected. The exemption notification for specified sports facilities, while excluding amusement park pools, was upheld because the State could validly classify establishments on a rational basis linked to promoting sport. An appellate enhancement of demand without a separate show cause notice was held impermissible, and the assessment was directed to be reworked after giving one further opportunity to produce records. Case-Laws VAT and Sales Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326945