https://www.taxtmi.com/caselaws?id=364391 A live musical concert was treated as falling within Schedule III of the Gujarat Entertainments Tax Act, 1977, which expressly includes musical programmes and excludes them from the charging provision. Because the entertainment was already placed in a non-taxable category under section 3A, the exemption mechanism in section 29, which applies to taxable entertainments and imposes conditions for exemption, could not be applied. The Supreme Court rejected the State's attempt to read a restriction into the plain language of the statute and held that exemption conditions cannot be superimposed on an excluded class of entertainment. The levy therefore failed. en-us Tue, 24 Jul 2018 00:00:00 +0530 Sat, 15 Sep 2018 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364391 A live musical concert was treated as falling within Schedule III of the Gujarat Entertainments Tax Act, 1977, which expressly includes musical programmes and excludes them from the charging provision. Because the entertainment was already placed in a non-taxable category under section 3A, the exemption mechanism in section 29, which applies to taxable entertainments and imposes conditions for exemption, could not be applied. The Supreme Court rejected the State's attempt to read a restriction into the plain language of the statute and held that exemption conditions cannot be superimposed on an excluded class of entertainment. The levy therefore failed. Case-Laws VAT and Sales Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364391