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2011 (10) TMI 582 - HC - VAT and Sales TaxExtract: .......Video) (4th Amendment) Rules, 2011 on Form IV, is not a compensatory fees, which may require the State Government to justify its levy on the principles of quid pro quo. It is a license fee for taking out license, with an object to regulate entertainment. 47. All the writ petitions are consequently dismissed. 48. There shall be no order as to costs.
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