Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Scheme to boost tourism sector Tax exemption notification Tax/Taxation |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Gujarat Entertainment Tax Act, 1977 (16 of 1977) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
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, electricity duty, luxury 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 – Held: High Court had rightly considered the issue and developed a reasonable workable method of notional calculation of quantified limit – Since assessee was not collecting any amounts as tax, no question of addition of further amount – Notional determination based on actual ticket collection for relevant period to be used to determine whether specified ceiling limit in scheme for exemption was achieved. Tax/Taxation – Tax exemption notification unambiguous w.r.t grant of exemption, and the terms of such relief (in terms of time, and monetary limits), but clear gap in the manner how tax exemption limits can be discerned, which if not construed appropriately, would defeat the intention of the notification – Interpretation of – Discussed. Doctrines/Principles – Doctrine of ‘substantial compliance’ – Discussed. Interpretation of Statutes – Rules of procedure are meant to facilitate and not supplant justice. |
Judge | Hon'ble Mr. Justice S. Ravindra Bhat |
Neutral Citation | 2023 INSC 717 |
Petitioner | The State Of Gujarat & Ors. |
Respondent | Multiplex Assn. Of Gujarat Through Its President |
SCR | [2023] 3 S.C.R. 112 |
Judgement Date | 2023-02-02 |
Case Number | 13977 |
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