https://www.taxtmi.com/caselaws?id=446681 Bombay HC dismissed petition seeking refund of entertainment duty. Petitioners operated water sports activities and claimed duty was only applicable to water sports within amusement parks, not standalone operations. Court held the Entertainment Duty Act clearly distinguished between amusement parks and water sports activities, with levy imposed on activities regardless of entity operating them. Petitioners admitted coverage under the Act and benefited from initial three-year exemption, thus estopped from later claiming non-applicability. Legislative debates cannot be used to interpret clear statutory provisions. Refund claim rejected. en-us Mon, 04 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446681 Bombay HC dismissed petition seeking refund of entertainment duty. Petitioners operated water sports activities and claimed duty was only applicable to water sports within amusement parks, not standalone operations. Court held the Entertainment Duty Act clearly distinguished between amusement parks and water sports activities, with levy imposed on activities regardless of entity operating them. Petitioners admitted coverage under the Act and benefited from initial three-year exemption, thus estopped from later claiming non-applicability. Legislative debates cannot be used to interpret clear statutory provisions. Refund claim rejected. Case-Laws VAT and Sales Tax Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446681