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2016 (4) TMI 679 - MADRAS HIGH COURTSeeking direction to grant entertainment tax exemption to the movie - After rejection of the application for grant of exemption of entertainment tax, now, by the new Government Order issued on 31.03.2016, the first respondent had taken a different stand stating that the petitioner's movie is entitled for exemption of entertainment tax only from the date of issuance of the Government Order i.e., 31.03.2016. Held that:- when the petitioner had applied for the exemption on 16.12.2015 and the respondent had rejected the same by its order dated 31.12.2015 and when the respondents are taking a different stand by giving exemption to the petitioner's movie, they cannot now say that the exemption will come into effect only from 31.03.2016 and not from the date of release of the movie. Once the first respondent had decided to grant exemption of the entertainment tax, exemption should come into effect only from the date of release of the movie and not from the date of issuance of the Government Order. The Order passed by the first respondent dated 31.12.2015 is proved to be erroneous, by the issuance of the present Government Order dated 31.03.2016. By following the judgment of Hon'ble Supreme Court in the case of Lloyd Electric and Engineering Limited vs State of Himachal Pradesh and Others [2015 (9) TMI 370 - SUPREME COURT], order passed by the first respondent, is liable to be set aside. The petitioner's tamil movie "g[fH;" is entitled for exemption of entertainment tax from the date of release i.e., on 18.03.2016. - Decided in favour of petitioner
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