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2017 (12) TMI 1273 - HC - VAT and Sales TaxLevy of entertainment tax - folk musical festival, namely, Amarrass Desert Music Festival - sponsorship money - Held that: - There is no evidence to show that the event was sponsored by any organization or corporate house. No details of sponsorship stand noticed or adverted to in the assessment order and the appellate orders. The FIR and the report of the raiding team does not refer to sponsorship or any evidence. The orders passed by the Entertainment Tax Officer or the appellate authorities proceed on surmises and conjecture that sponsorship money of ₹ 10,00,000/- must have been received. In the absence of any such evidence or material, we do not think that the Entertainment Tax Officer could have made any assumption and arrived at a finding - we partly modify the assessment order and the appellate orders to the extent that the petitioner had been asked to pay entertainment tax, penalty and interest on sponsorship fee of ₹ 10,00,000/-. The respondents would accordingly recompute of entertainment tax, penalty and interest - we have not interfered with the quantum/percentage of penalty which has been imposed. Appeal allowed in part.
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