https://www.taxtmi.com/caselaws?id=156732 Weekly entertainments tax under the Andhra Pradesh Entertainments Tax Act is computed as a notional levy using the prescribed multiplier, not as a tax on a fixed number of shows. A Government concession for second-run shows must therefore be applied to the weekly tax by proportionately allocating that levy between normal and concessional shows actually exhibited during the week. The document explains that both competing methods of computation were inconsistent with the statutory scheme, and that the concession must operate in harmony with the weekly levy and the actual show mix. en-us Wed, 29 Aug 1990 00:00:00 +0530 Tue, 24 Sep 2013 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156732 Weekly entertainments tax under the Andhra Pradesh Entertainments Tax Act is computed as a notional levy using the prescribed multiplier, not as a tax on a fixed number of shows. A Government concession for second-run shows must therefore be applied to the weekly tax by proportionately allocating that levy between normal and concessional shows actually exhibited during the week. The document explains that both competing methods of computation were inconsistent with the statutory scheme, and that the concession must operate in harmony with the weekly levy and the actual show mix. Case-Laws VAT and Sales Tax Wed, 29 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156732