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2016 (11) TMI 673 - MADRAS HIGH COURTEntertainment tax - exemption from payment - date of release of film i.e.13.05.2016 - whether the grant of exemption should be from the date of issuing of the Government Order, i.e., from 21.07.2016, or from the date of release of the feature film? - Held that: - if the Government Order dated 21.07.2016 is not given effect to from the date of release of the film i.e.13.05.2016, it would result in anomalous position, since the entertainment tax could not have been collected from the viewers either by the petitioner or the Cinema Theater owners, and therefore, at this distance point of time, the question of denying the grant of exemption from payment of entertainment tax from the date of release of the movie cannot be countenanced and is required to be considered - the respondents to grant the benefit of exemption, as granted by the Government, w.e.f. from the date on which the Film was released, i.e.13.05.2016 - petition disposed off - decided in favor of petitioner.
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