https://www.taxtmi.com/caselaws?id=356009 A fashion-week style event was treated as "entertainment" under the Karnataka Entertainment Tax Act, 1958 because the statutory definition was wide enough to cover amusement, recreation, exhibition, performance and similar events held for persons admitted on payment. Sponsorship fees and advertisement charges connected with the event were also included within "payment for admission" under the Act. Applying the common parlance test, the court treated the event as more than a mere commercial display, and distinguished contrary authority on facts. The assessment was therefore sustained and the event was held liable to entertainment tax. en-us Tue, 30 Jan 2018 00:00:00 +0530 Fri, 23 Feb 2018 06:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356009 A fashion-week style event was treated as "entertainment" under the Karnataka Entertainment Tax Act, 1958 because the statutory definition was wide enough to cover amusement, recreation, exhibition, performance and similar events held for persons admitted on payment. Sponsorship fees and advertisement charges connected with the event were also included within "payment for admission" under the Act. Applying the common parlance test, the court treated the event as more than a mere commercial display, and distinguished contrary authority on facts. The assessment was therefore sustained and the event was held liable to entertainment tax. Case-Laws VAT and Sales Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356009