https://www.taxtmi.com/caselaws?id=159224 Entertainment tax fixation under the Andhra Pradesh Entertainments Tax Act, 1939 must reflect the actual revised seating capacity and the enhanced admission rates together when both changes are approved by the licensing authority. The scheme of the Act and Rule 33 treats gross collection capacity as dependent on current seating accommodation and the maximum admission rate on the relevant date, and requires variation of the fixed sum and agreement for the remaining period when gross collection capacity changes. An assessment that ignored the reduced seating strength while applying higher rates alone was unsustainable, and fresh fixation had to be made on the revised basis. en-us Fri, 24 Oct 1997 00:00:00 +0530 Mon, 18 Nov 2013 16:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159224 Entertainment tax fixation under the Andhra Pradesh Entertainments Tax Act, 1939 must reflect the actual revised seating capacity and the enhanced admission rates together when both changes are approved by the licensing authority. The scheme of the Act and Rule 33 treats gross collection capacity as dependent on current seating accommodation and the maximum admission rate on the relevant date, and requires variation of the fixed sum and agreement for the remaining period when gross collection capacity changes. An assessment that ignored the reduced seating strength while applying higher rates alone was unsustainable, and fresh fixation had to be made on the revised basis. Case-Laws VAT and Sales Tax Fri, 24 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159224