Tax Can be Levied Only When Specially Provided For and Not by Intendment: Allahabad HC Quashes Entertainment Tax Levied on Sale of Swimming Costume by Waterpark

The Allahabad HC on Friday stated that, tax can be levied only when specially provided for and not by intendment and quashed entertainment tax levied on sell of swimming costume by waterpark. The bench of Justice Pankaj Bhatia was dealing with the petition challenging the order whereby the entertainment tax of Rs.3,17,378.04/- was imposed in

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