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Kolkata Municipal Corporation Act, 1980 Schedule 11

Title: Beauty parlour or Airconditioned hair dressing saloon, Health Resort, Slimming Centre

State: West Bengal

Year: 1980

Beauty parlour or Airconditioned hair dressing saloon, Health Resort, Slimming Centre

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Kolkata Municipal Corporation Act, 1980 Schedule 28

Title: Video Parlour and Video Library

State: West Bengal

Year: 1980

Video Parlour and Video Library

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Karnataka Entertainments Tax Act, 1958 Section 4F

Title: Tax on Recreation Parlours

State: Karnataka

Year: 1958

tax calculated at the rate of twenty per cent on each payment for admission to2[or participation in] recreation parlour. The tax so levied shall be paid by the proprietor. 3[Provided that no tax shall be levied where

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Brief the judgments behind these acts

Bombay Entertainments Duty Act, 1923, (Maharashtra) Section 4C

Title: Remission or Refund in Respect of Machine in Video Games Parlour Remaining Inoperative and Unproductive

State: Maharashtra

Year: 1923

1[4C. Remission or refund in respect of machine in video games parlour remaining inoperative and unproductive (1) Where any entertainments duty is payable in respect of video game, per machine

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The Punjab Entertainment Duty Act, 1955 Preamble 1

Title: The Punjab Entertainment Duty Act, 1955

State: Punjab

Year: 1955

more that 100 seats can well be equated with a regular cinema-nothing wrong to treat such a video parlour for the purpose of entertainment duty at par with a regular cinema-Video parlour having more than 99 seats

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The Punjab Entertainment Duty Act, 1955 Section 2

Title: Definitions: - In this Act unless the context otherwise requires

State: Punjab

Year: 1955

more that 100 seats can well be equated with a regular cinema-nothing wrong to treat such a video parlour for the purpose of entertainment duty at par with a regular cinema-Video parlour having more than 99 seats

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Karnataka Sales Tax Act, 1957 Chapter V

Title: Returns, Assessment, Payment, Recovery, Composition and Collection of Tax

State: Karnataka

Year: 1957

engaged in vending of liquor including beer 11 [a dealer running a sweet meat stall or ice cream parlour] 12 [or a dealer being a woman catering food and drinks]), whose total turnover in a year is

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Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

pedicure or counselling services on beauty, face care or make-up or such other similar services;'; ] (18) "beauty parlour" means any establishment providing beauty treatment services; 6 [(19) "business auxiliary service" means any service in relation to,--

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Finance Act 1994 Section 65

Title: Definitions

State: Central

Year: 1994

pedicure or counselling services on beauty, face care or make-up or such other similar services;'; ] (18) "beauty parlour" means any establishment providing beauty treatment services; 6[(19) "business auxiliary service" means any service in relation to,-- (i)

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The Bombay Entertainment Duty Act, 1923 Section 2

Title: DEFINITIONS In this Act, unless there is anything repugnant in the subject or context,- 10[

State: Maharashtra

Year: 1923

ball and designated number of in any order or combination or in any manner or method; (b-2) "pool parlour" means a place of entertainment wherein one or more tables are provided for playing pool-game for which persons

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