https://www.taxtmi.com/caselaws?id=197073 The court upheld the government's decision to grant only 50% exemption from entertainment tax, finding it within the government's discretionary power. Assessment orders by the Additional Entertainment Tax Officer were quashed, directing a re-examination of sponsorship agreements to determine the nature of payments. The court clarified the distinction between levy of tax and its quantification, allowing the AETO to quantify the tax. The writ petitions challenging assessment orders were partially allowed, while those challenging exemption orders were dismissed. 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 The court upheld the government's decision to grant only 50% exemption from entertainment tax, finding it within the government's discretionary power. Assessment orders by the Additional Entertainment Tax Officer were quashed, directing a re-examination of sponsorship agreements to determine the nature of payments. The court clarified the distinction between levy of tax and its quantification, allowing the AETO to quantify the tax. The writ petitions challenging assessment orders were partially allowed, while those challenging exemption orders were dismissed. Case-Laws VAT and Sales Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197073