https://www.taxtmi.com/caselaws?id=182015 Tokens collected for entry to the Calico Dome were held not to be payment for admission to an entertainment under the Central Provinces and Berar Entertainments Duty Act, 1936. The Court read the statutory definitions of "entertainment", "admission to an entertainment" and "payment for admission" in their ordinary and enlarged senses, but found the Dome was primarily a display and sale venue for fabrics, with mannequin presentation used only to aid selection and purchase. Because the arrangement did not provide amusement, diversion or gratification in the statutory sense, the token amount was merely an advance towards the cloth price and not admission money. Entertainments duty was therefore not leviable. en-us Mon, 19 Dec 1960 00:00:00 +0530 Mon, 25 Dec 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182015 Tokens collected for entry to the Calico Dome were held not to be payment for admission to an entertainment under the Central Provinces and Berar Entertainments Duty Act, 1936. The Court read the statutory definitions of "entertainment", "admission to an entertainment" and "payment for admission" in their ordinary and enlarged senses, but found the Dome was primarily a display and sale venue for fabrics, with mannequin presentation used only to aid selection and purchase. Because the arrangement did not provide amusement, diversion or gratification in the statutory sense, the token amount was merely an advance towards the cloth price and not admission money. Entertainments duty was therefore not leviable. Case-Laws VAT and Sales Tax Mon, 19 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182015