1991 (7) TMI 342 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh quashed a demand for differential entertainment tax based on seating capacity discrepancies at a theatre, ruling in favor of the petitioner. The court found that the department had accepted the reduced seating capacity and had no justification for the demand made after six years. The writ petition was allowed with no costs imposed. (Case: 1991 (7) TMI 342 - Andhra Pradesh High Court)