In Brief
An amusement park operator challenged the entertainment tax rate levied on consolidated admission tickets under the Bombay Entertainments Duty Act, 1923. The High Court held that a 50% concession applied, resulting in a 3.75% rate for years 4-5. The Supreme Court reversed, holding that consolidated single-day admission tickets do not constitute a 'series of entertainments' under Section 3(2), which applies only to specified categories. Standard 15% duty under Section 3(1)(b) applies, with Section 3(5)(a) granting a tax holiday for years 1-3 and 50% reduction (7.5%) for years 4-5, then full 15% from year 6 onwards.
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