https://www.taxtmi.com/caselaws?id=336659 Assessment of entertainment tax on 457 cable connections under Section 12(1) of the U.P. Entertainment and Betting Tax Act, 1979 was sustained because the survey-based computation excluded disconnected or unused connections and the petitioners failed to show any legal or factual error. The appellate authority recorded that there was no dispute about the number of connections, the petitioners' own grounds acknowledged the survey and balance figure, and the apparent discrepancy in one figure was only typographical. As no perversity or computational mistake was established, the consequential recovery under Section 34 was also upheld and no writ interference was warranted. en-us Sat, 17 Dec 2016 00:00:00 +0530 Tue, 27 Dec 2016 16:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336659 Assessment of entertainment tax on 457 cable connections under Section 12(1) of the U.P. Entertainment and Betting Tax Act, 1979 was sustained because the survey-based computation excluded disconnected or unused connections and the petitioners failed to show any legal or factual error. The appellate authority recorded that there was no dispute about the number of connections, the petitioners' own grounds acknowledged the survey and balance figure, and the apparent discrepancy in one figure was only typographical. As no perversity or computational mistake was established, the consequential recovery under Section 34 was also upheld and no writ interference was warranted. Case-Laws VAT and Sales Tax Sat, 17 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336659