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    <title>2014 (9) TMI 228 - GUJARAT HIGH COURT</title>
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    <description>The court partially allowed the petition, quashing the orders and directing the re-calculation of liability for bumper tickets. The petitioner was granted exemption for individual rides below Rs. 6, with the entry fee excluded from entertainment tax for bumper tickets. The court emphasized that each ride in the amusement park constitutes a separate entertainment, not to be clubbed for tax assessment. Orders by appellate and revisional authorities were deemed non-speaking and lacking reasoning, thus quashed.</description>
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    <pubDate>Fri, 09 Nov 2012 00:00:00 +0530</pubDate>
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      <title>2014 (9) TMI 228 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=251202</link>
      <description>The court partially allowed the petition, quashing the orders and directing the re-calculation of liability for bumper tickets. The petitioner was granted exemption for individual rides below Rs. 6, with the entry fee excluded from entertainment tax for bumper tickets. The court emphasized that each ride in the amusement park constitutes a separate entertainment, not to be clubbed for tax assessment. Orders by appellate and revisional authorities were deemed non-speaking and lacking reasoning, thus quashed.</description>
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      <pubDate>Fri, 09 Nov 2012 00:00:00 +0530</pubDate>
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