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Entertainment tax subsumed in GST

Shanti Prime Publication Pvt. Ltd.

Entertainment tax — The controversy involved in this case is in respect of 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 2017 to 31 March 2027.  A similar issue had come up before us in Adlabs Entertainment Ltd. vs. U.O.I. (Writ Petition No.3027 of 2018), which dealt with a similar issue viz. entertainment tax waiver under the erstwhile regime before the introduction of the GST.  Petition is directed to be listed along with Writ Petition No. 3027 of 2018.Bramha Corp. Ltd. Vs. The State of Maharashtra Through Office of The Government Pleader & Ors. [2019] 14 TAXLOK.COM 025 (Bombay)