https://www.taxtmi.com/caselaws?id=159252 A composition arrangement for entertainment tax cannot be enforced during a period covered by a valid exemption under section 7(2), because once tax is remitted or reduced, no entertainment tax remains payable for that period. The composition scheme under section 6(3)(a) operates only where tax is otherwise chargeable and cannot override the exemption. However, an exemption confined to entertainment tax does not extend to additional entertainment tax or advertisement tax where the notification does not cover those levies; liability for those separate taxes continues. en-us Mon, 19 Feb 1996 00:00:00 +0530 Tue, 19 Nov 2013 14:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159252 A composition arrangement for entertainment tax cannot be enforced during a period covered by a valid exemption under section 7(2), because once tax is remitted or reduced, no entertainment tax remains payable for that period. The composition scheme under section 6(3)(a) operates only where tax is otherwise chargeable and cannot override the exemption. However, an exemption confined to entertainment tax does not extend to additional entertainment tax or advertisement tax where the notification does not cover those levies; liability for those separate taxes continues. Case-Laws VAT and Sales Tax Mon, 19 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159252