https://www.taxtmi.com/caselaws?id=366565 A fashion event featuring shows, lifestyle parties, press conferences and designer product displays fell within "entertainment" under the Karnataka Entertainment Tax Act because the statutory definition covered exhibition, performance, amusement and recreation. The business purpose of the event did not alter its entertainment character. Sponsorship fees and advertisement charges received in connection with organising the event were treated as "payment for admission" because the Act expressly included such connected receipts within that concept when they enabled entry to the entertainment. On that basis, the entertainment tax assessment and equal penalty were sustained and the appeal was dismissed. en-us Mon, 03 Sep 2018 00:00:00 +0530 Wed, 03 Apr 2019 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366565 A fashion event featuring shows, lifestyle parties, press conferences and designer product displays fell within "entertainment" under the Karnataka Entertainment Tax Act because the statutory definition covered exhibition, performance, amusement and recreation. The business purpose of the event did not alter its entertainment character. Sponsorship fees and advertisement charges received in connection with organising the event were treated as "payment for admission" because the Act expressly included such connected receipts within that concept when they enabled entry to the entertainment. On that basis, the entertainment tax assessment and equal penalty were sustained and the appeal was dismissed. Case-Laws VAT and Sales Tax Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366565