https://www.taxtmi.com/caselaws?id=197073 Entertainment tax assessment on sponsorship receipts could not be sustained without first examining the sponsorship agreements and the factual nature of the payments; the authority had relied only on the statutory provisions and failed to determine whether the amounts were truly for admission or for sponsorship, so the assessment orders were quashed with liberty to pass fresh orders after hearing the petitioner. The Government's discretionary decision to grant only partial exemption from entertainment tax was not interfered with because the relevant criteria were considered, the petitioner was heard, and reasons were recorded; the 50% exemption order was upheld. en-us Mon, 30 Apr 2012 00:00:00 +0530 Mon, 25 Dec 2017 10:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197073 Entertainment tax assessment on sponsorship receipts could not be sustained without first examining the sponsorship agreements and the factual nature of the payments; the authority had relied only on the statutory provisions and failed to determine whether the amounts were truly for admission or for sponsorship, so the assessment orders were quashed with liberty to pass fresh orders after hearing the petitioner. The Government's discretionary decision to grant only partial exemption from entertainment tax was not interfered with because the relevant criteria were considered, the petitioner was heard, and reasons were recorded; the 50% exemption order was upheld. Case-Laws VAT and Sales Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197073