https://www.taxtmi.com/caselaws?id=463197 An optional charge for permitting patrons to carry mobile phones into a race course was not a payment for admission or a payment intrinsically connected with the entertainment, because it was not a mandatory condition of entry or continued attendance. Entertainment duty could therefore not be levied on that charge. A Government Resolution could not itself create a tax levy without statutory authority, and its attempted application to a period before its date was also invalid. On that basis, the demand for entertainment duty on the mobile phone charge was held unsustainable and refund was directed. en-us Fri, 01 Jul 2022 00:00:00 +0530 Wed, 13 Aug 2025 19:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463197 An optional charge for permitting patrons to carry mobile phones into a race course was not a payment for admission or a payment intrinsically connected with the entertainment, because it was not a mandatory condition of entry or continued attendance. Entertainment duty could therefore not be levied on that charge. A Government Resolution could not itself create a tax levy without statutory authority, and its attempted application to a period before its date was also invalid. On that basis, the demand for entertainment duty on the mobile phone charge was held unsustainable and refund was directed. Case-Laws Indian Laws Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463197