2019 (7) TMI 1228

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....or Respondent Nos. 1 to 3. Mr. S.P. Bharti, for Respondent No.4.   P.C:. This petition under Article 226 of the Constitution of India seeks a direction to Respondent No.1 - State of Maharashtra to honour its commitment to grant luxury tax exemption under the Luxury Tax Act, 1987 as is evident for the Eligibility and Entitlement Certificate dated 5 April 2017 for the period 1 April 20....

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....ent tax waiver under the erstwhile regime before the introduction of the GST. We had, in the above case, by order dated 21 December 2018, directed the State Government to constitute a high level committee to consider the Petitioner's representation seeking the benefit of the incentive given under the erstwhile regime of waiving the entertainment taxes, as has been done by some other States. ....

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.... exemption from entertainment duty was granted to the Petitioner. The Petitioner would have factored the likely financial concession accrued, while assessing the financial viability of the Theme park and Water park. The sudden denial of such entitlement as a consequence of switch over to GST framework, would have definitely impacted the viability of the said project. Hence it is recommend....

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.... case of Adlabs Entertainment Ltd. (supra). The only distinction, if any, in this case, the waiver was of luxury tax and in the earlier case, the waiver was of entertainment tax. Both of the taxes stand subsumed in the GST. The State Government may have taken a view on the report dated 6 March 2019 of the high level committee. If the same has been accepted, the State Government should take a polic....