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    <title>2021 (10) TMI 191 - MADRAS HIGH COURT</title>
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    <description>The court upheld the clarificatory order on entertainment tax for a music concert, determining that the concert fell under the definition of amusement and was subject to taxation under the Tamil Nadu Entertainment Tax Act. The court found no ambiguity in the Act&#039;s provisions, dismissing the writ petition and directing the petitioner to pay the required entertainment tax without imposing any costs.</description>
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      <description>The court upheld the clarificatory order on entertainment tax for a music concert, determining that the concert fell under the definition of amusement and was subject to taxation under the Tamil Nadu Entertainment Tax Act. The court found no ambiguity in the Act&#039;s provisions, dismissing the writ petition and directing the petitioner to pay the required entertainment tax without imposing any costs.</description>
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