https://www.taxtmi.com/caselaws?id=211250 Section 29 exemption from entertainment tax and section 6(2) consolidated taxation operate in different fields and confer distinct benefits. An assessee may discontinue the exemption and validly elect consolidated tax under section 6(2), provided the two benefits are not availed simultaneously and the elected mode has not been lawfully withdrawn. On the facts, the petitioners used the exemption only for the first year, then opted for consolidated tax with acceptance by the competent authority. A recovery order based on the mistaken assumption that the earlier arrangement had been cancelled was therefore unsustainable. en-us Wed, 20 Apr 2011 00:00:00 +0530 Mon, 06 Oct 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211250 Section 29 exemption from entertainment tax and section 6(2) consolidated taxation operate in different fields and confer distinct benefits. An assessee may discontinue the exemption and validly elect consolidated tax under section 6(2), provided the two benefits are not availed simultaneously and the elected mode has not been lawfully withdrawn. On the facts, the petitioners used the exemption only for the first year, then opted for consolidated tax with acceptance by the competent authority. A recovery order based on the mistaken assumption that the earlier arrangement had been cancelled was therefore unsustainable. Case-Laws Indian Laws Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211250