https://www.taxtmi.com/caselaws?id=197931 A statutory appeal did not, by itself, bar writ jurisdiction where the dispute raised no factual controversy and turned on interpretation of the Act, so the writ was entertained. On the tax issue, "entertainment" was construed in its ordinary sense and required an exhibition arranged to provide amusement or gratification. A museum, being primarily educational and historical and used for study, preservation and research, was not converted into entertainment merely because visitors might derive incidental amusement. The admission charges were therefore not liable to entertainment tax, and the taxing authority had no jurisdiction to proceed. en-us Mon, 13 Mar 1972 00:00:00 +0530 Thu, 18 Jan 2018 12:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197931 A statutory appeal did not, by itself, bar writ jurisdiction where the dispute raised no factual controversy and turned on interpretation of the Act, so the writ was entertained. On the tax issue, "entertainment" was construed in its ordinary sense and required an exhibition arranged to provide amusement or gratification. A museum, being primarily educational and historical and used for study, preservation and research, was not converted into entertainment merely because visitors might derive incidental amusement. The admission charges were therefore not liable to entertainment tax, and the taxing authority had no jurisdiction to proceed. Case-Laws VAT and Sales Tax Mon, 13 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197931