Municipality Retains Authority to Collect Entertainment Tax Under PGST Act, Section 173(2) Doesn't Restrict Collection from Petitioner.

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....Levy of entertainment tax post GST - introduction of the PGST Act has not taken away the power of the Municipality to collect the entertainment tax. To put it specifically, Section 173(2) of the PGST Act, does not debar the Municipality, in any manner, from collecting the entertainment tax from the petitioner.....