https://www.taxtmi.com/caselaws?id=164504 Non-compliance with the prior-permission requirement for cinema hall construction under the U.P. Cinematography Rules, 1951 was treated as cured once the prescribed composition charge was paid and accepted after amendment of rules 39A and 44. The Allahabad HC noted that the entertainment tax promotion scheme benefit could not be denied solely on the ground of absence of prior permission after the irregularity had been regularised. The impugned orders were therefore liable to be quashed, and reconsideration of the exemption claim and consequential refund was warranted. en-us Tue, 03 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164504 Non-compliance with the prior-permission requirement for cinema hall construction under the U.P. Cinematography Rules, 1951 was treated as cured once the prescribed composition charge was paid and accepted after amendment of rules 39A and 44. The Allahabad HC noted that the entertainment tax promotion scheme benefit could not be denied solely on the ground of absence of prior permission after the irregularity had been regularised. The impugned orders were therefore liable to be quashed, and reconsideration of the exemption claim and consequential refund was warranted. Case-Laws VAT and Sales Tax Tue, 03 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164504