Fashion shows taxable: SC
New Delhi, Dec 2: Organisers of fashion shows must pay entertainment tax unless they are able to clearly establish that the purpose was "charity" or for some noble cause, the Supreme Court has held. Any such charity show, however, cannot be a cloak for evading tax, a Bench comprising Justice C.K. Thakker and Justice Altamas Kabir said while refusing to interfere with an order of the UP Government to impose entertainment tax on the organisers of a fashion show.
In the case, the appellant Amit Kumar, director and choreographer of a fashion show, had challenged the imposition of entertainment tax and penalty by the District Collector of Gorakhpur for organising the ‘Mr Gorakhpur' and ‘Miss Gorakhpur' event on July 9, 2000.
Kumar had conducted the show at the St Andrews Inter College without the per mission of the district magistrate. The district magistrate imposed an entertainment tax of Rs 43,270 and also imposed a penalty of Rs 20,000 upon the appellant under the UP Entertainment and Betting Tax Act, 1975. PTI
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