https://www.taxtmi.com/caselaws?id=341657 Section 3A read with Schedule III of the Gujarat Entertainment Tax Act, 1977 was construed as a targeted exemption for conventional cultural and sports activities carried on for educational, medical, charitable, philanthropic or other non-commercial public-purpose objects. Reading Section 3, Section 3A, Section 29, the Budget Speech and the Statement of Objects and Reasons together, the court treated legislative purpose as limiting the exemption and held that a profit-making entertainment does not qualify merely because it is a listed genre. A live musical concert organised for commercial gain, with high entry charges and no public-purpose character, was therefore not exempt from entertainment tax, and the levy was upheld. en-us Thu, 30 Mar 2017 00:00:00 +0530 Fri, 14 Apr 2017 06:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341657 Section 3A read with Schedule III of the Gujarat Entertainment Tax Act, 1977 was construed as a targeted exemption for conventional cultural and sports activities carried on for educational, medical, charitable, philanthropic or other non-commercial public-purpose objects. Reading Section 3, Section 3A, Section 29, the Budget Speech and the Statement of Objects and Reasons together, the court treated legislative purpose as limiting the exemption and held that a profit-making entertainment does not qualify merely because it is a listed genre. A live musical concert organised for commercial gain, with high entry charges and no public-purpose character, was therefore not exempt from entertainment tax, and the levy was upheld. Case-Laws Indian Laws Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341657