2018 (7) TMI 1699

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....vin Sinha For the Petitioner(s) : Mr. Harin P. Raval, Sr. Adv., Mr. D.N. Ray, Adv., Mr. Lokesh K. Choudhary, Adv., Ms. Disha Ray, Adv., Mr. Dillip Kumar Nayak, Adv., Mr. Nipun Saxena, Adv., Mr. Aditya Arora, Adv. And Mrs. Sumita Ray, AOR For the Respondent(s) : Mr. Pritesh Kapur, Adv., Ms. Hemantika Wahi, AOR, Ms. Jesal Wahi, Adv., Ms. Vishakha, Adv. And Ms. Mamta Singh, Adv. ORDER 1. ....

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....hstanding anything contained in section 3, there shall not be levied and paid the tax to be State Government on any payment for admission to entertainments specified in the Schedule III." 5. Schedule III to the Act specifies the lists of entertainments that Section 3A of the Act takes out of the purview of the charging Section. The particular form of entertainment that we are concerned with ....

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....sought to be resisted by Shri Pritesh Kapur, learned counsel appearing for the respondent - State by contending that a reading of the budget speech of the Hon'ble Finance Minister which had led to the amendment of the Act introducing Section 3A would go to show that the purport of Section 3A was to fast track the exemptions available under Section 29 of the Act. He has additionally submitted that ....