2017 (8) TMI 44 – ALLAHABAD HIGH COURT – 2017 (4) G. S. T. L. 436 (All.) – Enforcement of the G.S.T. – Entitlement to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the scheme – U.P. Entertainments and Betting Tax Act, 1979 – effect of C.GS.T. and U.P.G.S.T. Acts – Held that:- Referring to petitioner 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 the past upto 31st March, 2020 and to retain the percentage of it in accordance with the scheme and counsel appearing for the respondents No. 1 and 3 and Sri Krishna Agarwal
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ntertainments and Betting Tax Act, 1979 (hereinafter referred to as the Act) an scheme was formulated on 3rd September, 2015, which was valid upto 31st March, 2020 permitting the Multiplex owners to collect entertainment tax and to retain 100% of the first year, 75% in the second and third year and 50% in the forth and fifth year. On the basis of the said scheme, the Entertainment Tax Officer /Collector, Saharapur vide order dated 20.07.2015 specifically permitted the petitioner to retain the entertainment tax to the above extent so as to enable it to recover the cost of construction of the Multiplex. During the subsistence of the above scheme, the C.GS.T. and U.P.G.S.T. Acts have been implemented w.e.f. 01.07.2017 and the Act has been repe
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