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    <title>2012 (7) TMI 1057 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay set aside the Addl. Collector&#039;s order directing the petitioner to pay Entertainment Tax for a Trade Show, emphasizing the need for proper adjudication on whether it qualifies as entertainment under the Bombay Entertainment Duty Act, 1923. The court instructed a fresh decision, stressing the importance of following its directives and ensuring a fair hearing for the petitioner. The Addl. Collector was directed to provide a personal hearing and issue a new order in compliance with the law. The court made the rule absolute without specific cost orders, leaving all contentions open for further consideration.</description>
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    <pubDate>Fri, 20 Jul 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=197936</link>
      <description>The High Court of Bombay set aside the Addl. Collector&#039;s order directing the petitioner to pay Entertainment Tax for a Trade Show, emphasizing the need for proper adjudication on whether it qualifies as entertainment under the Bombay Entertainment Duty Act, 1923. The court instructed a fresh decision, stressing the importance of following its directives and ensuring a fair hearing for the petitioner. The Addl. Collector was directed to provide a personal hearing and issue a new order in compliance with the law. The court made the rule absolute without specific cost orders, leaving all contentions open for further consideration.</description>
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      <pubDate>Fri, 20 Jul 2012 00:00:00 +0530</pubDate>
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