https://www.taxtmi.com/caselaws?id=160949 The Court held that the circular issued by the Commissioner of Commercial Taxes for entertainment tax assessment under the Rajasthan Entertainment (and Advertisements) Tax Act, 1957 was arbitrary and ultra vires. The circular, which aimed to enhance tax assessment by estimating minimum receipts at 50% of sitting capacity, was found to violate principles of fair procedure and statutory functions. The Court concluded that assessment orders based on the circular were invalid, criticizing its compulsory nature and lack of legal basis. The judgment upheld the Tribunal's decision to quash the circular and remand assessment orders for fresh consideration in accordance with the law. en-us Tue, 27 Feb 2001 00:00:00 +0530 Fri, 27 Dec 2013 14:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160949 The Court held that the circular issued by the Commissioner of Commercial Taxes for entertainment tax assessment under the Rajasthan Entertainment (and Advertisements) Tax Act, 1957 was arbitrary and ultra vires. The circular, which aimed to enhance tax assessment by estimating minimum receipts at 50% of sitting capacity, was found to violate principles of fair procedure and statutory functions. The Court concluded that assessment orders based on the circular were invalid, criticizing its compulsory nature and lack of legal basis. The judgment upheld the Tribunal's decision to quash the circular and remand assessment orders for fresh consideration in accordance with the law. Case-Laws VAT and Sales Tax Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160949