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ADLABS ENTERTAINMENT LIMITED vs. UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

AKIL KURESHI
M.S. SANKLECHA
Pet. Counsel
Abhishek Rastogi
Ankit Shah
Rashmi Deshpande
Res. Counsel
S.p. Bharti
Himanshu Takke
Pradeep S. Jetly

Petitioner / Applicant

ADLABS ENTERTAINMENT LIMITED

Respondent UNION OF INDIA
Court Bombay High Court
State

Maharashtra

Date Dec 21, 2018
Order No.

WRIT PETITION NO. 3027 OF 2018

Citation

2018(12) TAXREPLY 2762
Original Order
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ORDER

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 advantage over other entities in the same business who did not enjoy such incentive of tax waiver. 2. Upon introduction of Goods & Services Tax ("GST" for short), the entertainment tax was subsumed. The GST currently prescribed is @ 18%. As a result of these changes, according to the petitioner, two things happened. First is, since the entertainment tax was abolished, the incentive offered to the petitioner no longer survived. Secondly, the petitioner wou....

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