https://www.taxtmi.com/caselaws?id=182014 Entertainment tax under the U.P. Entertainment and Betting Tax Act, 1937 applied only to the component of a discotheque cover charge that could be treated as payment for admission to entertainment, not to the entire fixed entry amount. The court accepted segregation of the composite charge by excluding the portion referable to food and drinks, because payment for admission included sums required as a condition of attending the entertainment. Where separate figures were available, the taxable component was calculated directly; where they were not, a comparable ratio was used to estimate the admission element. Tax on the full cover charge was set aside to that extent. en-us Fri, 24 Sep 2004 00:00:00 +0530 Thu, 05 Oct 2023 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182014 Entertainment tax under the U.P. Entertainment and Betting Tax Act, 1937 applied only to the component of a discotheque cover charge that could be treated as payment for admission to entertainment, not to the entire fixed entry amount. The court accepted segregation of the composite charge by excluding the portion referable to food and drinks, because payment for admission included sums required as a condition of attending the entertainment. Where separate figures were available, the taxable component was calculated directly; where they were not, a comparable ratio was used to estimate the admission element. Tax on the full cover charge was set aside to that extent. Case-Laws Income Tax Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182014