https://www.taxtmi.com/caselaws?id=155176 A proprietor who opted to pay entertainments tax at a fixed weekly rate was held entitled to tax reduction when the theatre's gross collection capacity fell during the currency of the agreement. The A.P. Entertainments Tax Act, 1939 and rule 27(10) were read together to permit adjustment to the revised gross collection capacity, since the statute did not prohibit reduction and the rule required tax to be computed on the modified capacity for later shows. Differential tax demanded for the period of reduced capacity was unsustainable, and the demand notices were quashed. en-us Thu, 27 Nov 1986 00:00:00 +0530 Mon, 02 Sep 2013 11:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155176 A proprietor who opted to pay entertainments tax at a fixed weekly rate was held entitled to tax reduction when the theatre's gross collection capacity fell during the currency of the agreement. The A.P. Entertainments Tax Act, 1939 and rule 27(10) were read together to permit adjustment to the revised gross collection capacity, since the statute did not prohibit reduction and the rule required tax to be computed on the modified capacity for later shows. Differential tax demanded for the period of reduced capacity was unsustainable, and the demand notices were quashed. Case-Laws VAT and Sales Tax Thu, 27 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155176