https://www.taxtmi.com/caselaws?id=460136 An amended entertainment-tax composition scheme could not be denied merely because the assessee had opted under the earlier regime when the final composition order was still pending; the amended scheme, effective from 23 February 1995, governed the pending request, and the unamended scheme could not be continued mechanically. The rectification and consequential refund-related orders were also unsustainable because they were passed without proper adherence to natural justice and without a factual inquiry on unjust enrichment, which required determination of whether the tax burden had been passed on. The orders were set aside and the matter remitted for fresh decision after hearing and factual reconsideration. en-us Fri, 04 Apr 2014 00:00:00 +0530 Mon, 13 Jan 2025 16:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460136 An amended entertainment-tax composition scheme could not be denied merely because the assessee had opted under the earlier regime when the final composition order was still pending; the amended scheme, effective from 23 February 1995, governed the pending request, and the unamended scheme could not be continued mechanically. The rectification and consequential refund-related orders were also unsustainable because they were passed without proper adherence to natural justice and without a factual inquiry on unjust enrichment, which required determination of whether the tax burden had been passed on. The orders were set aside and the matter remitted for fresh decision after hearing and factual reconsideration. Case-Laws Indian Laws Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460136