https://www.taxtmi.com/caselaws?id=106158 The Supreme Court of India construed section 5(6) of the Andhra Pradesh Entertainments Tax Act, 1939, and rule 27(13) of the Andhra Pradesh Entertainments Tax Rules, 1939, to mean that the period of option limits when the triggering events must occur, not when the taxing authority may revise the fixed entertainment tax. The words "at any time" preserved the power to act after that period, so a revision based on events occurring within the option period was valid even if the demand was issued later. Rule 27(13), using the same broad language, was held consistent with the section. en-us Mon, 04 Aug 2008 00:00:00 +0530 Thu, 22 Aug 2013 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106158 The Supreme Court of India construed section 5(6) of the Andhra Pradesh Entertainments Tax Act, 1939, and rule 27(13) of the Andhra Pradesh Entertainments Tax Rules, 1939, to mean that the period of option limits when the triggering events must occur, not when the taxing authority may revise the fixed entertainment tax. The words "at any time" preserved the power to act after that period, so a revision based on events occurring within the option period was valid even if the demand was issued later. Rule 27(13), using the same broad language, was held consistent with the section. Case-Laws VAT and Sales Tax Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106158