https://www.taxtmi.com/caselaws?id=756687 Sponsorship receipts from fashion shows and sporting events were outside the unamended definition of "payment for admission" because they were paid for advertising, branding and business promotion, not for entry or entertainment; tax could not be levied on that basis. The retrospective insertion of Explanation 2 was not merely clarificatory, since it introduced a new taxable element without corresponding change to the charging provision, and was therefore arbitrary and unreasonable. In the absence of a specific charging provision bringing sponsorship receipts within the tax net, and with no workable machinery for their separate assessment and collection, the levy on such receipts could not be sustained. en-us Mon, 05 Aug 2024 00:00:00 +0530 Wed, 13 May 2026 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756687 Sponsorship receipts from fashion shows and sporting events were outside the unamended definition of "payment for admission" because they were paid for advertising, branding and business promotion, not for entry or entertainment; tax could not be levied on that basis. The retrospective insertion of Explanation 2 was not merely clarificatory, since it introduced a new taxable element without corresponding change to the charging provision, and was therefore arbitrary and unreasonable. In the absence of a specific charging provision bringing sponsorship receipts within the tax net, and with no workable machinery for their separate assessment and collection, the levy on such receipts could not be sustained. Case-Laws VAT / Sales Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756687