https://www.taxtmi.com/caselaws?id=157914 The court set aside the orders of the Deputy Commissioner and the Additional Commissioner in a case challenging the composition amount fixed under the Rajasthan Entertainments and Advertisements Tax Act, 1957. The court found that the authorities overlooked crucial information from a subsequent letter and failed to prove that enhanced rates were actually collected. It was deemed improper to fix the composition fee based on unenforced rates. The court directed the respondents to recalculate the composition amount based on the old rate for a specific period and to maintain the fixed amount for the subsequent period. 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 The court set aside the orders of the Deputy Commissioner and the Additional Commissioner in a case challenging the composition amount fixed under the Rajasthan Entertainments and Advertisements Tax Act, 1957. The court found that the authorities overlooked crucial information from a subsequent letter and failed to prove that enhanced rates were actually collected. It was deemed improper to fix the composition fee based on unenforced rates. The court directed the respondents to recalculate the composition amount based on the old rate for a specific period and to maintain the fixed amount for the subsequent period. Case-Laws VAT and Sales Tax Wed, 23 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157914