2018 (5) TMI 762

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....Prakash ORDER Petitioner is a Company incorporated under the provisions of the Companies Act engaged in the business of construction and development of entertainment facilities including Multiplex theatres in district Meerut. Under the U.P. Entertainments and Betting Tax Act, 1979 (hereinafter referred to as the Act) an scheme was formulated on 3rd September, 2015, which was valid upto 31st Marc....

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....er the repealed Act by any notification has not been rescinded or revoked by a fresh notification on or after the enforcement of the G.S.T. The submission of learned counsel for the petitioner is that in view of Section 174 of the U.P.G.S.T. as there is no notification repealing the benefit conferred upon the petitioner under the scheme of the Act, he is entitle to collect entertainment tax as in....