https://www.taxtmi.com/caselaws?id=155605 Competing entertainment tax entries must be read harmoniously where municipal jurisdictions overlap territorially. The phrase "contiguous area" under the Andhra Pradesh Entertainments Tax Act, 1939 does not extend to land already within another duly constituted municipality, because that construction would create conflict between rival rates and place the tax outside the local authority having jurisdiction over the theatre. Applying that construction, theatres within Kovvur municipality were taxable only under the entry applicable to Kovvur and not under the higher-rate entry for the contiguous area of Rajahmundry; the higher demand could not be sustained. en-us Tue, 26 Apr 1988 00:00:00 +0530 Thu, 05 Sep 2013 17:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155605 Competing entertainment tax entries must be read harmoniously where municipal jurisdictions overlap territorially. The phrase "contiguous area" under the Andhra Pradesh Entertainments Tax Act, 1939 does not extend to land already within another duly constituted municipality, because that construction would create conflict between rival rates and place the tax outside the local authority having jurisdiction over the theatre. Applying that construction, theatres within Kovvur municipality were taxable only under the entry applicable to Kovvur and not under the higher-rate entry for the contiguous area of Rajahmundry; the higher demand could not be sustained. Case-Laws VAT and Sales Tax Tue, 26 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155605