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TMI Blog2019 (9) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... ha I/b. Khaitan & Co. for Petitioner. Ms. Shruti D. Vyas, 'B' Panel Counsel for State, - Respondent Nos.1 to 3., Mr.Pradeep Jetly with J.B. Mishra for Respondent Nos.1 and 2., Mr.H.B. Takke with Kunal Bhange, AGP for State. M.S. SANKLECHA AND S.C. GUPTE, JJ. ORDER P.C. : On 16 July 2019, we passed the following order in Writ Petition No.1800 of 2019 : "This petition under Article 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to and even though the Petitioner had set up a hotel on the basis of the representation made by the State Government. 2. A similar issue had come up before us in Adlabs Entertainment Ltd. vs. U.O.I. (Writ Petition No.3027 of 2018), which dealt with a similar issue viz. entertainment tax waiver under the erstwhile regime before the introduction of the GST. We had, in the above case, by order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers. Hence exemption sought by the Petitioner, from State GST cannot be granted. * Instead of entertainment duly which was exempted under Tourism Policy of the State, the Petitioner is liable to pay SGST and CGST. It is true that incentive in the form of exemption from entertainment duty was granted to the Petitioner. The Petitioner would have factored the likely financial concession accrued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustrial Promotion Subsidy (IPS) scheme. It is recommended to follow the same by the Tourism Department while implementing the refund scheme." 4. The Respondents do not dispute that the facts in this case are similar/identical to those in the case of Adlabs Entertainment Ltd. (supra). The only distinction, if any, in this case, the waiver was of luxury tax and in the earlier case, the waiver was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also placed on board along with Writ Petition No.1800 of 2018. 3 Ms.Vyas, learned Counsel appearing for the State, seeks twelve weeks time to enable the State Government to take a view on the recommendations of High Power Committee. We expect the State Government would take a decision within twelve weeks on the recommendations of High Power Committee and if accepted also decide, whether to exten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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