https://www.taxtmi.com/caselaws?id=443937 A general entry fee for access to a publicly open trade fair complex can constitute payment for admission to an entertainment where the statutory definitions are inclusive and the venue affords amusement or diversion to visitors. Applying the common parlance approach, the Delhi High Court held that the presence of exhibitions and other recreational features brought the entry tickets within the entertainment tax net, even though the fair also served commercial and promotional purposes. The Court distinguished such general admission from separate charges for individual shows, but held that the entry fee itself was taxable. The Financial Commissioner's order deleting the levy was therefore unsustainable, and the tax assessments were restored to that extent. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Oct 2023 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443937 A general entry fee for access to a publicly open trade fair complex can constitute payment for admission to an entertainment where the statutory definitions are inclusive and the venue affords amusement or diversion to visitors. Applying the common parlance approach, the Delhi High Court held that the presence of exhibitions and other recreational features brought the entry tickets within the entertainment tax net, even though the fair also served commercial and promotional purposes. The Court distinguished such general admission from separate charges for individual shows, but held that the entry fee itself was taxable. The Financial Commissioner's order deleting the levy was therefore unsustainable, and the tax assessments were restored to that extent. Case-Laws VAT and Sales Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443937