https://www.taxtmi.com/caselaws?id=431010 Rent charged for costumes at a water park was not "payment for admission" under section 2(l)(iii) of the Uttar Pradesh Entertainment and Betting Tax Act, 1979, because it was not an instrument or contrivance enabling normal or better enjoyment of the entertainment. The court found no material showing that the costumes enhanced enjoyment or were necessary to use the water park, and held that a taxing entry must be strictly construed and cannot be extended by implication. The entertainment tax demand and penalty were therefore without authority of law, and the assessment, appellate order, and recall rejection were set aside. en-us Fri, 21 Oct 2022 00:00:00 +0530 Mon, 05 Dec 2022 08:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431010 Rent charged for costumes at a water park was not "payment for admission" under section 2(l)(iii) of the Uttar Pradesh Entertainment and Betting Tax Act, 1979, because it was not an instrument or contrivance enabling normal or better enjoyment of the entertainment. The court found no material showing that the costumes enhanced enjoyment or were necessary to use the water park, and held that a taxing entry must be strictly construed and cannot be extended by implication. The entertainment tax demand and penalty were therefore without authority of law, and the assessment, appellate order, and recall rejection were set aside. Case-Laws VAT and Sales Tax Fri, 21 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431010