https://www.taxtmi.com/caselaws?id=164848 Section 12 of the U.P. Entertainments and Betting Tax Act, 1979 could not be applied where no entertainment was held at all, because the provision presupposes a taxable entertainment and default in prescribed obligations connected with it. In the absence of any such event, there was no basis for assessment of entertainment tax, no consequential penalty, and no independent statutory foundation for recovery of damages for loss of entertainment tax. The impugned order was therefore unsustainable and was quashed in favour of the assessee. en-us Fri, 10 Dec 2010 00:00:00 +0530 Mon, 05 May 2014 11:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164848 Section 12 of the U.P. Entertainments and Betting Tax Act, 1979 could not be applied where no entertainment was held at all, because the provision presupposes a taxable entertainment and default in prescribed obligations connected with it. In the absence of any such event, there was no basis for assessment of entertainment tax, no consequential penalty, and no independent statutory foundation for recovery of damages for loss of entertainment tax. The impugned order was therefore unsustainable and was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164848