https://www.taxtmi.com/caselaws?id=166468 Where a prior checking has already covered the relevant period, entertainment tax and penalty cannot be computed for an earlier period solely on the basis of a later inspection without addressing that limitation. The Gujarat High Court noted that the revisional order did not deal with this issue and that the State could not dispute it, so the matter required fresh consideration by the revisional authority. The impugned order was therefore unsustainable to that extent and remanded for reconsideration in accordance with law. en-us Wed, 15 Jun 2011 00:00:00 +0530 Sun, 28 Sep 2014 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166468 Where a prior checking has already covered the relevant period, entertainment tax and penalty cannot be computed for an earlier period solely on the basis of a later inspection without addressing that limitation. The Gujarat High Court noted that the revisional order did not deal with this issue and that the State could not dispute it, so the matter required fresh consideration by the revisional authority. The impugned order was therefore unsustainable to that extent and remanded for reconsideration in accordance with law. Case-Laws Income Tax Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166468