https://www.taxtmi.com/caselaws?id=385873 Exemption from entertainment tax was held available where compliance with the advance-production condition for the film development corporation certificate was not literally possible because the certificate could issue only after release of the film. Since the assessee furnished the required certificates after release and the denial rested solely on timing, the assessment orders could not stand. The orders were also treated as arbitrary because similarly placed theatres were allowed to file the certificates later, with no convincing basis shown for discriminatory treatment. Delay in moving the Court was not treated as a bar on the facts, and the exemption was upheld while the consequential proceedings were set aside. en-us Fri, 06 Sep 2019 00:00:00 +0530 Mon, 16 Sep 2019 11:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385873 Exemption from entertainment tax was held available where compliance with the advance-production condition for the film development corporation certificate was not literally possible because the certificate could issue only after release of the film. Since the assessee furnished the required certificates after release and the denial rested solely on timing, the assessment orders could not stand. The orders were also treated as arbitrary because similarly placed theatres were allowed to file the certificates later, with no convincing basis shown for discriminatory treatment. Delay in moving the Court was not treated as a bar on the facts, and the exemption was upheld while the consequential proceedings were set aside. Case-Laws VAT and Sales Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385873