https://www.taxtmi.com/caselaws?id=236163 Exemption from entertainment tax could not be withdrawn on the basis of an immaterial discrepancy in an inspection report where the competent authority's permission to construct the cinema hall, granted on 8.1.2001, was undisputed. Rule 3 of the U.P. Cinematograph Rules, 1951 did not require the particular site inspection relied upon, so alleged overwriting or backdating in the inspection papers did not undermine the exemption already granted and availed. The Court also noted that the withdrawal proceedings were initiated on a selective and irrelevant premise, with the operative permission order ignored, and treated this as indicative of mala fides. The withdrawal order and recovery certificate were quashed with consequential relief. en-us Mon, 08 Jul 2013 00:00:00 +0530 Fri, 16 Aug 2013 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236163 Exemption from entertainment tax could not be withdrawn on the basis of an immaterial discrepancy in an inspection report where the competent authority's permission to construct the cinema hall, granted on 8.1.2001, was undisputed. Rule 3 of the U.P. Cinematograph Rules, 1951 did not require the particular site inspection relied upon, so alleged overwriting or backdating in the inspection papers did not undermine the exemption already granted and availed. The Court also noted that the withdrawal proceedings were initiated on a selective and irrelevant premise, with the operative permission order ignored, and treated this as indicative of mala fides. The withdrawal order and recovery certificate were quashed with consequential relief. Case-Laws VAT and Sales Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236163