https://www.taxtmi.com/caselaws?id=310077 Admission fees for entry to a museum were treated as "entertainment" under the Rajasthan Entertainments Tax Act, 1956 because the Act used an inclusive definition covering exhibition, show, amusement and similar paid admissions. The museum displayed historical and artistic articles to the public on payment of entrance fees, and that display was capable of giving amusement or gratification to visitors, bringing it within the taxable concept. The constitutional entries on entertainments were considered wide enough to support such taxation, and the assessing authority was not controlled by administrative departmental instructions issued by the Commissioner. As a result, entertainment tax on the admission fees was upheld. en-us Sat, 13 Dec 1969 00:00:00 +0530 Thu, 05 Oct 2023 15:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310077 Admission fees for entry to a museum were treated as "entertainment" under the Rajasthan Entertainments Tax Act, 1956 because the Act used an inclusive definition covering exhibition, show, amusement and similar paid admissions. The museum displayed historical and artistic articles to the public on payment of entrance fees, and that display was capable of giving amusement or gratification to visitors, bringing it within the taxable concept. The constitutional entries on entertainments were considered wide enough to support such taxation, and the assessing authority was not controlled by administrative departmental instructions issued by the Commissioner. As a result, entertainment tax on the admission fees was upheld. Case-Laws Indian Laws Sat, 13 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310077