https://www.taxtmi.com/caselaws?id=156086 Under the A.P. Entertainments Tax Act, the fixed-tax option under section 5 may be exercised during the financial year, not only at its start, because the scheme and form III allow the proprietor to opt from the week in which fixed payment is desired. Rule 27(12) governs renewal for the succeeding year and does not limit the initial exercise of option. Liability for the period before the option is exercised continues under the amended charging provision in section 4, so any differential tax for that earlier period remains payable. en-us Thu, 16 Nov 1989 00:00:00 +0530 Fri, 13 Sep 2013 14:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156086 Under the A.P. Entertainments Tax Act, the fixed-tax option under section 5 may be exercised during the financial year, not only at its start, because the scheme and form III allow the proprietor to opt from the week in which fixed payment is desired. Rule 27(12) governs renewal for the succeeding year and does not limit the initial exercise of option. Liability for the period before the option is exercised continues under the amended charging provision in section 4, so any differential tax for that earlier period remains payable. Case-Laws VAT and Sales Tax Thu, 16 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156086