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2010 (2) TMI 1117 - HC - VAT and Sales TaxLevy of entertainment tax made by the Deputy Commissioner (CT), Salem Division, Salem, the second respondent herein challenged - Held that:- On perusal of the impugned orders, it could be seen that though the petitioner has brought to the notice of the authorities that the amendment can be given only prospective effect, the respondents have not adverted to the same, in their orders, excepting to fasten the liability of the petitioner on the sole ground of not obtaining prior permission from the licensing authority. Unless the amendment issued in the year 1987 to the word, "increase" in condition No. 6 in form C licence has been given retrospective effect with clear expression, the revision of assessment for the years 1982-83, 1983-84, cannot be made by applying the said amendment and consequently, the demand notices are without the sanction of law and therefore, without jurisdiction. For the reasons stated supra, the impugned orders are liable to be set aside and accordingly, set aside.
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