https://www.taxtmi.com/caselaws?id=157914 A statutory composition amount under the Rajasthan Entertainments and Advertisements Tax Act had to be fixed on the basis of the criteria actually applicable under the scheme, and the authorities were required to consider later material showing that enhanced ticket rates were not enforced. In the absence of evidence that higher rates were in fact collected during the relevant period, fixation on the enhanced basis was not justified. An admitted calculation error also required correction, so the composition order was unsustainable to that extent and the matter was remitted for recomputation on the proper old-rate basis. en-us Wed, 23 Feb 1994 00:00:00 +0530 Sat, 12 Oct 2013 13:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157914 A statutory composition amount under the Rajasthan Entertainments and Advertisements Tax Act had to be fixed on the basis of the criteria actually applicable under the scheme, and the authorities were required to consider later material showing that enhanced ticket rates were not enforced. In the absence of evidence that higher rates were in fact collected during the relevant period, fixation on the enhanced basis was not justified. An admitted calculation error also required correction, so the composition order was unsustainable to that extent and the matter was remitted for recomputation on the proper old-rate basis. Case-Laws VAT and Sales Tax Wed, 23 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157914