https://www.taxtmi.com/caselaws?id=164852 Retrospective enhancement of entertainment tax under the U.P. Entertainment and Betting Tax Rules, 1981 was held impermissible where earlier binding decisions had already invalidated operation of the notification from 1 April 1990, though the revised rate from 1 April 1991 had been upheld. Because the petitioner was paying tax under the compound payment scheme, the demand notice founded solely on the invalid retrospective rate could not stand. The retrospective operation of the notification was quashed, and the consequential demand notice was also set aside in favour of the assessee. en-us Tue, 14 Dec 2010 00:00:00 +0530 Mon, 05 May 2014 11:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164852 Retrospective enhancement of entertainment tax under the U.P. Entertainment and Betting Tax Rules, 1981 was held impermissible where earlier binding decisions had already invalidated operation of the notification from 1 April 1990, though the revised rate from 1 April 1991 had been upheld. Because the petitioner was paying tax under the compound payment scheme, the demand notice founded solely on the invalid retrospective rate could not stand. The retrospective operation of the notification was quashed, and the consequential demand notice was also set aside in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164852