https://www.taxtmi.com/caselaws?id=310099 A broad statutory definition of "entertainment" under the Himachal Pradesh Entertainments Duty Act was held to cover carriage of passengers by aerial ropeway to a temple, because the gondola ride itself involved amusement and thrill and the enumeration was intended to expand, not narrow, the charge; ejusdem generis was therefore rejected. The levy was also upheld as within the State's legislative competence: applying pith and substance, the duty was traceable to the power to tax entertainments and amusements, while the separate ropeway legislation regulated communication and did not bar taxation under the entertainments duty law. The challenge to the levy was dismissed. en-us Thu, 03 May 2018 00:00:00 +0530 Sat, 07 Oct 2023 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310099 A broad statutory definition of "entertainment" under the Himachal Pradesh Entertainments Duty Act was held to cover carriage of passengers by aerial ropeway to a temple, because the gondola ride itself involved amusement and thrill and the enumeration was intended to expand, not narrow, the charge; ejusdem generis was therefore rejected. The levy was also upheld as within the State's legislative competence: applying pith and substance, the duty was traceable to the power to tax entertainments and amusements, while the separate ropeway legislation regulated communication and did not bar taxation under the entertainments duty law. The challenge to the levy was dismissed. Case-Laws Indian Laws Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310099