https://www.taxtmi.com/caselaws?id=157205 Where the taxing department had accepted weekly entertainment tax on the basis of a reduced seating capacity recorded in the parties' agreement, a later demand for differential tax on the higher original capacity was not sustainable. The absence of a formal reducing order under the cinemas regulation law was treated as only a technical objection, because the department had already acted on the reduced capacity for assessment and collection over the relevant period. The HC therefore held the belated demand unjustified and quashed it in favour of the assessee. en-us Wed, 03 Jul 1991 00:00:00 +0530 Tue, 01 Oct 2013 16:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157205 Where the taxing department had accepted weekly entertainment tax on the basis of a reduced seating capacity recorded in the parties' agreement, a later demand for differential tax on the higher original capacity was not sustainable. The absence of a formal reducing order under the cinemas regulation law was treated as only a technical objection, because the department had already acted on the reduced capacity for assessment and collection over the relevant period. The HC therefore held the belated demand unjustified and quashed it in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 03 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157205