https://www.taxtmi.com/caselaws?id=392416 An amusement park charging a lump sum ticket for entry and rides did not fall within the concessional categories in section 3(2) of the Bombay Entertainments Duty Act, 1923. A single ticket for access to rides and games was not admission to a series of entertainments, and section 3(5)(a) did not extend that concession beyond the statute's express limits. The levy therefore had to be computed under section 3(1)(b) read with section 3(5)(a), and the higher duty rate could not be reduced on the footing claimed by the park. en-us Tue, 18 Feb 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392416 An amusement park charging a lump sum ticket for entry and rides did not fall within the concessional categories in section 3(2) of the Bombay Entertainments Duty Act, 1923. A single ticket for access to rides and games was not admission to a series of entertainments, and section 3(5)(a) did not extend that concession beyond the statute's express limits. The levy therefore had to be computed under section 3(1)(b) read with section 3(5)(a), and the higher duty rate could not be reduced on the footing claimed by the park. Case-Laws Indian Laws Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392416