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Refund of duty deposited - Levy of Entertainment Duty / Tax - ...

Case Laws     VAT and Sales Tax

December 9, 2023

Refund of duty deposited - Levy of Entertainment Duty / Tax - Constitutional validity - Activity of amusement park and the water sports activity - The petitioners are not justified in relying upon the views of some members in the course of the debates in the Legislative Assembly for interpretation of provisions of Entertainment Duty Act when the Act itself is clear on this issue - HC

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