Form committee to grant Entertainment Tax Benefits in GST regime: Bombay HC

Adlabs Entertainment Limited Vs Union of India & Ors. (Bombay High Court) 1. Petitioner, a limited company, has set up a theme park and water park at Khalapur, Maharashtra by making sizable capital investment. As a part of the tourism policy of the State Government, the petitioner was offered certain incentives in the nature of entertainment tax waiver. The petitioner would point out that at the relevant time, the rate of entertainment tax was 15%. Thus, on account of heavy capital investment needed, the petitioner was granted such incentive and as a result, the petitioner would have an a...