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TMI Blog2019 (7) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... e similar/identical to those in the case of ADLABS ENTERTAINMENT LIMITED VERSUS UNION OF INDIA [ 2018 (12) TMI 1353 - BOMBAY HIGH COURT ] . The only distinction, if any, in this case, the waiver was of luxury tax and in the earlier case, the waiver was of entertainment tax. Both of the taxes stand subsumed in the GST. The State Government may have taken a view on the report dated 6 March 2019 of the high level committee. If the same has been accepted, the State Government should take a policy decision so that the benefit can be extended to all similarly situated parties. For the purpose of taking instructions, Mr. Kadam, learned AGP for the State, seeks time and requests this petition be heard along with ADLABS ENTERTAINMENT LIMITED VERSUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 December 2018, directed the State Government to constitute a high level committee to consider the Petitioner's representation seeking the benefit of the incentive given under the erstwhile regime of waiving the entertainment taxes, as has been done by some other States. 3. Consequent to the above order, the high level committee of the State Government consisting of Development Commissioner (Industries), Secretary (Tourism) Principal Secretary (Finance Reforms), by its report dated 6 March 2019, has recommended as under : Recommendation of the Committee is as under: Indirect Tax system in India changed from multiple taxes to one single Tax i.e; GST from 1st July 2017. Under G.S.T. Regime, there is no specific provision to grant exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (supra). The only distinction, if any, in this case, the waiver was of luxury tax and in the earlier case, the waiver was of entertainment tax. Both of the taxes stand subsumed in the GST. The State Government may have taken a view on the report dated 6 March 2019 of the high level committee. If the same has been accepted, the State Government should take a policy decision so that the benefit can be extended to all similarly situated parties. 5. For the purpose of taking instructions, Mr. Kadam, learned AGP for the State, seeks time and requests this petition be heard along with Original Side Writ Petition No.3027 of 2018, i.e. Adlabs Entertainment Ltd. (supra). 6. In the above view, this petition is adjourned by a period of two weeks t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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