https://www.taxtmi.com/caselaws?id=157219 A municipality acquires a higher grade only when the notification is published in the Andhra Pradesh Gazette, and entertainments tax linked to that grade cannot be levied for an earlier period. The text explains that tax under sections 4 and 5 of the A.P. Entertainments Tax Act depends on the theatre's municipal location and grade, and that the option exercised under section 5 operates for the financial year. Because Kamareddy's upgradation to second grade was gazetted only on 11 April 1988, the enhanced rate could not be demanded from 7 September 1987. The demand notices were therefore without legal basis and were quashed. en-us Wed, 13 Nov 1991 00:00:00 +0530 Tue, 01 Oct 2013 17:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157219 A municipality acquires a higher grade only when the notification is published in the Andhra Pradesh Gazette, and entertainments tax linked to that grade cannot be levied for an earlier period. The text explains that tax under sections 4 and 5 of the A.P. Entertainments Tax Act depends on the theatre's municipal location and grade, and that the option exercised under section 5 operates for the financial year. Because Kamareddy's upgradation to second grade was gazetted only on 11 April 1988, the enhanced rate could not be demanded from 7 September 1987. The demand notices were therefore without legal basis and were quashed. Case-Laws VAT and Sales Tax Wed, 13 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157219