https://www.taxtmi.com/caselaws?id=259282 Conditional entertainment tax exemption was unavailable because the exemption notification required an application with estimate before commencement of modernization work, and the petitioner began the work first. The Court held that the later claim was an afterthought, that material facts had been suppressed, and that a litigant in equitable jurisdiction must come with full disclosure. As the statutory conditions for exemption were not met and the petitioner's conduct disentitled it to relief, exemption or adjustment of entertainment tax under the notification was rejected. en-us Tue, 03 Feb 2015 00:00:00 +0530 Wed, 06 May 2015 07:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259282 Conditional entertainment tax exemption was unavailable because the exemption notification required an application with estimate before commencement of modernization work, and the petitioner began the work first. The Court held that the later claim was an afterthought, that material facts had been suppressed, and that a litigant in equitable jurisdiction must come with full disclosure. As the statutory conditions for exemption were not met and the petitioner's conduct disentitled it to relief, exemption or adjustment of entertainment tax under the notification was rejected. Case-Laws Indian Laws Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259282