Court : Chennai
Decided on : Oct-19-2012
..... system, whereas, in respect of entertainment tax aspect, the taxable event is the entertainment in the content. 155. thus, a comparative reading of the provisions of the tamil nadu entertainments tax act in section 4-i and the provisions of other states, which were considered by the punjab and haryana, delhi, uttar pradesh and madhya pradesh ..... reads as "sanctioning of cinematograph films for exhibition. " 57. the entry dealing with taxation on entertainment under list ii entry 62 corresponds to entry 50 list ii of the government of india act, 1935. we do not think, the decision relied on would be of any assistance to the petitioners in this case, for, ..... w.b. v. rash behari sarkar) at para 4; (2000) 1 scc 557 (state of u.p. and others vs. kamla palace) at para 11; (1983) 3 scc 237 (malwa bus service (p) ltd. v. state of punjab at para 21 and air 1990 sc 913 (kerala hotel and restaurant association v. state of ..... raised were extensively considered and rejected in the above referred to decision. 81. this court also referred to the decision of the apex court reported in air 1983 sc 1098 (m/s.geeta enterprises and others v. state of u.p.) and held that the word 'entertainment' has been used in a wide ..... (the twyford tea co. ltd. & another v. the state of kerala & another) (iv) (2000) 1 scc 557 (state of up & another v. kamala palace0 (v) 1983 scc (3) 237 (malwa bus service v. state of punjab) (vi) air 1990 sc 913 (kerala hotel and restaurant association and others v. state of t.n) (vii) ( .....Tag this Judgment!