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    <title>2025 (7) TMI 1255 - BOMBAY HIGH COURT</title>
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    <description>A writ petition was held maintainable where the impugned entertainment tax demand arose from an audit objection and not from an assessment order covered by the statutory appellate route, making the alternate remedy prima facie unavailable. On interim relief, the record showed an eligibility certificate and a policy framework extending exemption to eligible tourism units, including water parks, creating a prima facie case for protection. Conditional stay was granted, with continuation of relief made subject to deposit within the stipulated time.</description>
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