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TMI Blog2016 (4) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... the same and consequently direct the respondents to grant entertainment tax exemption to the movie "g[fH;", co-produced by the petitioner. 2. Pursuant to the Government Order (Standing) No.72, issued by the first respondent, granting entertainment tax exemption, Government Order (Standing) No.89, issued by the first respondent, laying down the condition for the grant of exemption of entertainment tax and the Government Order (Standing) No.2 dated 3.1.2012, issued by the first respondent, constituting a Committee to view, consider and recommend for the exemption of entertainment tax, the petitioner applied for exemption of entertainment tax for the Tamil Movie "g[fH;". The petitioner also obtained "U" category certificate for the said Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption to the movie can be decided. 7. Since there are 22 members in the Viewing Committee, this Court directed the respondents to constitute a 5 members Committee, consisting of non-official members from the 22 members and also directed the five members Viewing Committee, to be constituted by the respondents, to view the movie and give their opinion. 8. Accordingly, the respondent constituted a Committee, consisting of five non-official members viz., Tvl.A.L. Raghavan, Senthil, Babu @ N.V. Ananthakrishnan, Ramji and Ms.L.R. Easwari and the members also viewed the movie and all the members have given their individual recommendation, for the grant of the exemption of entertainment tax to the movie. The respondents also filed a report to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the first responent has stated that the petitioner's movie is entitled for tax exemption from the date of issuance of the Government Order i.e., 31.03.2016. 11. Mr.R. Muthukumarasamy, learned Senior Counsel appearing for the petitioner, submitted that when the respondents have taken a policy decision to grant exemption, they cannot restrict the exemption by granting the same from the date of issuance of the Government Order and that the exemption should be granted from the date of release of the movie. 12. The learned Senior Counsel, in support of his contention, relied upon the judgment reported in 2016 (1) SCC 560 (Lloyd Electric and Engineering Limited vs State of Himachal Pradesh and Others), wherein the Hon'ble Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Merely because such an expression has been used, it cannot be held that the State Government can levy the tax against its own policy. The State Government is bound by the policy decision taken by the Council of Ministers and duly notified by the Department concerned viz. Department of Industries. 16. That apart, it appears, the Excise and Taxation Department itself has not actually intended the notification to take effect from 18-6-2009. The definition given to the new and the existing industrial units in the Notification dated 18-6-2009 would indicate so. To quote: "Explanation I. - For the purposes of this notification - (i) "new industrial unit" means an industrial unit located in Himachal Pradesh which commenced/commences production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... movie was also released on 18.03.2016. 14. After the rejection of the application for grant of exemption of entertainment tax, by its order dated 31.12.2015, now, by the new Government Order issued on 31.03.2016, the first respondent had taken a different stand stating that the petitioner's movie is entitled for exemption of entertainment tax. However, while taking a different stand, the first respondent has stated that the exemption will come into effect only from the date of issuance of the Government Order i.e., 31.03.2016. 15. When the petitioner had applied for the exemption on 16.12.2015 and the respondent had rejected the same by its order dated 31.12.2015 and when the respondents are taking a different stand by giving exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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