https://www.taxtmi.com/caselaws?id=257962 The exemption policy made entertainment tax exemption the rule for Gujarati colour films and denial the exception, limited to films depicting listed social evils or matters against national unity. Refusal could not rest on subjective disapproval of homosexuality, an 'A' certificate, or a view that the film was unsuitable for family viewing. Read as a whole, the film was found to depict a person's struggle and dignity rather than propaganda for an unlawful ideology, and speculative law-and-order concerns could not justify withholding a policy benefit. The film was therefore entitled to exemption, and the authority was required to grant it. en-us Fri, 28 Feb 2014 00:00:00 +0530 Tue, 07 Oct 2014 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257962 The exemption policy made entertainment tax exemption the rule for Gujarati colour films and denial the exception, limited to films depicting listed social evils or matters against national unity. Refusal could not rest on subjective disapproval of homosexuality, an 'A' certificate, or a view that the film was unsuitable for family viewing. Read as a whole, the film was found to depict a person's struggle and dignity rather than propaganda for an unlawful ideology, and speculative law-and-order concerns could not justify withholding a policy benefit. The film was therefore entitled to exemption, and the authority was required to grant it. Case-Laws Indian Laws Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257962