SC reverses HC, grants
exemption from ‘entertainment tax’ on gate receipts from live musical
concert/program under Gujarat Entertainment Tax Act, 1977 (Act); Notes that
Section 3A was brought in year 1998 whereby Schedule III specified list of
entertainments outside ambit of charging Section 3 and first item of said
Schedule read as, “All kinds of musical programmes including musical nights and
opera”; Perusing speech of Finance Minister which led to incorporation of
Section 3A, elucidates that, “all kinds of musical programmes, without any
qualification, have been sought to be taken out of the purview of the charging
section”; Consequently, HC’s denial of exemption to assessee on the ground that
musical concert organized was not for purposes of promotion of educational,
cultural or charitable purposes activities as required u/s 29 but for
commercial purposes, is untenable when form of entertainment is included in
Schedule III; Remarks that, “If a form of entertainment is not taxable under
Section 3A of the Act we do not see how the requirement of exemption and
necessity to conform to the requirement of exemption can apply to a non-taxable
form of entertainment” : SC
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