In Brief
The State of Maharashtra challenged the High Court's interpretation of the entertainment duty rate applicable to an amusement park charging lump-sum admission for all rides and games. The amusement park owners argued the concessional rate under Section 3(2) (7.5%) applied, resulting in further reduction to 3.75% under the Section 3(5)(a) tax holiday. The Supreme Court held that a single consolidated ticket for multiple rides within one compound does not constitute "admission to a series of entertainments" under Section 3(2), which applies only to specific categories. The standard 15% duty under Section 3(1)(b) applies, reduced to 7.5% during years 4–5 via Section 3(5)(a). The appeal was allowed.
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