https://www.taxtmi.com/caselaws?id=182015 The court held that the Calico Dome was not considered a place of entertainment under the Central Provinces and Berar Entertainments Duty Act, 1936. Therefore, no entertainments duty was deemed payable by the petitioners. The petition was granted, annulling the District Excise Officer's directive and prohibiting the Act's enforcement against the petitioners. Additionally, the petitioners were granted a refund of the duty previously collected, and costs were awarded in their favor. 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 The court held that the Calico Dome was not considered a place of entertainment under the Central Provinces and Berar Entertainments Duty Act, 1936. Therefore, no entertainments duty was deemed payable by the petitioners. The petition was granted, annulling the District Excise Officer's directive and prohibiting the Act's enforcement against the petitioners. Additionally, the petitioners were granted a refund of the duty previously collected, and costs were awarded in their favor. Case-Laws VAT and Sales Tax Mon, 19 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182015