https://www.taxtmi.com/caselaws?id=413139 A paid live music concert was treated as an amusement within the Tamil Nadu Entertainment Tax Act, 1939 because the statutory definitions of entertainment, admission to entertainment, and amusement covered paid entry to such events. On that construction, entertainment tax was leviable on the concert under the charging provision applicable to payments for admission, and the tax was recoverable from the proprietor. The clarificatory order was found consistent with the statutory scheme, and no ambiguity was identified to justify interference. en-us Thu, 02 Sep 2021 00:00:00 +0530 Tue, 05 Oct 2021 08:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413139 A paid live music concert was treated as an amusement within the Tamil Nadu Entertainment Tax Act, 1939 because the statutory definitions of entertainment, admission to entertainment, and amusement covered paid entry to such events. On that construction, entertainment tax was leviable on the concert under the charging provision applicable to payments for admission, and the tax was recoverable from the proprietor. The clarificatory order was found consistent with the statutory scheme, and no ambiguity was identified to justify interference. Case-Laws VAT and Sales Tax Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413139