https://www.taxtmi.com/caselaws?id=166424 An exemption notification for newly built cinema halls, extended by a later notification, was treated as operative where the licensing authority issued licences reflecting nil entertainment tax and the State did not revoke or modify those conditions under the Act. The Court noted that the Commercial Taxes Department and the licensing authority, both State limbs, could not adopt contradictory positions. Because the later multiplex-specific notifications did not expressly supersede the earlier exemption and the assessees had not collected tax under the licence regime, the Revenue could not recover entertainment tax for the covered period. The Revenue's revisions failed and the assessees obtained relief on exemption and liability. en-us Thu, 18 Aug 2011 00:00:00 +0530 Thu, 25 Sep 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166424 An exemption notification for newly built cinema halls, extended by a later notification, was treated as operative where the licensing authority issued licences reflecting nil entertainment tax and the State did not revoke or modify those conditions under the Act. The Court noted that the Commercial Taxes Department and the licensing authority, both State limbs, could not adopt contradictory positions. Because the later multiplex-specific notifications did not expressly supersede the earlier exemption and the assessees had not collected tax under the licence regime, the Revenue could not recover entertainment tax for the covered period. The Revenue's revisions failed and the assessees obtained relief on exemption and liability. Case-Laws VAT and Sales Tax Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166424