Supreme Court · 2023 INSC 717 · Decided 2 February 2023
The State of Gujarat & ORS. v. Multiplex ASSN. of Gujarat Through Its President
- Court
- Supreme Court of India
- Citation
- 2023 INSC 717 · [2023] 3 S.C.R. 112
- Case number
- CIVIL APPEAL No. 13977/2015
- Decided
- 2 February 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Tax/Taxation - Scheme to boost tourism sector, granted tax holiday for 5-10 years to entities (including multi-cinema theatre complexes or multiplexes) in respect of exemption from sales tax, turnover tax, tax, and entertainment tax upto 100% capital investment - No discerning method or mechanism of calculating exemption limits mentioned in scheme - Assessee contended that it was based on notional exercise, revenue contended that element of tax had to be added to actual amount collected
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