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2015 (5) TMI 1021 - HC - VAT and Sales TaxEligibility for benefit of exemption notification dated March 26, 1999 - Demand of entertainment tax under the Rajasthan Entertainments and Advertisements Tax Act, 1957 - Assessee engaged in providing service of video game and other indoor game facility to its customers - Whether video games and video games parlors can be considered even otherwise to fall within the purview of "all kind of sports and games" to be eligible for benefit of exemption - Held that:- by following the judgment of Hon'ble Supreme Court in the case of Novopan India Limited, Hyderabad v. Collector of Central Excise and Customs, Hyderabad [1994 (9) TMI 67 - SUPREME COURT OF INDIA], the Supreme Court recently in State of Gujarat v. Essar Oil Ltd. [2012 (1) TMI 47 - SUPREME COURT OF INDIA], in case of ambiguity, a taxing statute should be construed in favour of the assessee, does not apply to the construction of an exception or an exempting provision, as the same have to be construed strictly and that in construing the exemption notification, question of equity does not arise. The exception or exemption provision must be construed strictly. Give it or does not give it at all. An exemption is a standalone process. Therefore, the assessee is not eligible for benefit of exemption notification. - Decided against the assessee
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