https://www.taxtmi.com/caselaws?id=274091 Minimum charges collected by a restaurant for entry to a cabaret were treated as payment for admission to entertainment where attendance was conditional on paying those amounts, even if they were adjustable against food bills. The statutory definition covered payments connected with entertainment that a person was required to make as a condition of attending or continuing to attend it. On those facts, the charges were not merely restaurant charges but formed part payment for admission, so entertainments tax was payable and the conviction and sentence were upheld. en-us Fri, 15 Sep 1978 00:00:00 +0530 Thu, 05 Oct 2023 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274091 Minimum charges collected by a restaurant for entry to a cabaret were treated as payment for admission to entertainment where attendance was conditional on paying those amounts, even if they were adjustable against food bills. The statutory definition covered payments connected with entertainment that a person was required to make as a condition of attending or continuing to attend it. On those facts, the charges were not merely restaurant charges but formed part payment for admission, so entertainments tax was payable and the conviction and sentence were upheld. Case-Laws VAT and Sales Tax Fri, 15 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274091