REGENT COMPUTRONICS PVT. LTD.

Multiplex Association of Gujarat through President Appellant

V/S

STATE OF GUJARAT Respondents

Referred Judgements :-

MADRAS RUBBER FACTORY LIMITED V. UNION OF INDIA AND ORS. [REFERRED]
KASKINKA TRADING V. UNION OF INDIA [REFERRED]
NOVOPAN INDIA LIMITED,HYDERABAD V. COLLECTOR OF CENTRAL EXCISE AND CUSTOMS,HYDERABAD [REFERRED]
NOVAPAN INDIA LIMITED V. CCE [REFERRED]
LIBERTY OIL MILLS (P) LTD. V. CCE [REFERRED]
HARYANA FINANCIAL CORPORATION V. JAGDAMBA OIL MILLS [REFERRED]
HITECH ELECTROTHERMICS & HYDROPOWER LTD. V. STATE OF KERALA AND ORS. [REFERRED]
BALCO EMPLOYEES UNION V. UNION OF INDIA AIR 2002 SC 350 [REFERRED]
BAREILLY DEVELOPMENT AUTHORITY V. METHODIST CHURCH OF INDIA 1988 0 SCC 342 [REFERRED]
HANSRAJ GORDHANDAS VS. H H DAVE ASSISTANT COLLECTOR OF CENTRAL EXCISE AND CUSTOMS SURAT [REFERRED]
LIBERTY TALKIES VS. STATE OF GUJARAT [REFERRED]
DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED VS. COMMISSIONER OF SALES TAX INDORE [REFERRED]
JOINT COMMERCIAL TAX OFFICER DIVISION III MADRAS VS. SPENCER AND CO [REFERRED]
RAJ KUMAR DEY VS. TARAPADA DEY [REFERRED]
COLLECTOR OF CUSTOMS CALCUTTA VS. SUN INDUSTRIES [REFERRED]
STATE OF MADHYA PRADESH VS. G S DALL AND FLOUR MILLS:MOHD ISMAIL:STATE OF MADHYA PRADESH:STATE OF MADHYA PRADESH:STATE OF MADHYA PRADESH:STATE OF MADHYA PRADESH:STATE OF MADHYA PRADESH [REFERRED]
S GOPAL REDDY VS. STATE OF ANDHRA PRADESH [REFERRED]
SHRIJEE SALES CORPORATION VS. UNION OF INDIA [REFERRED]
MOHAMMAD GAZI VS. STATE OF MADHYA PRADESH [REFERRED]
BALCO EMPLOYEES UNION REGD VS. UNION OF INDIA [REFERRED]
INDUSTRIAL FINANCE CORPORATION OF INDIA LIMITED VS. CONNANORE SPINNING AND WEAVING MILLS LIMITED [REFERRED]
STATE OF PUNJAB VS. NESTLE INDIA LIMITED [REFERRED]
TATA CONSULTANCY SERVICE VS. STATE OF A P [REFERRED]
STATE OF JHARKHAND VS. TATA CUMMINUS LTD [REFERRED]
STATE OF KARNATAKA VS. BALAJI COMPUTERS [REFERRED]
PROMOTERS ALIAS BUILDERS ASSOCIATION OF PUNE VS. PUNE MUNICIPAL CORPORATION [REFERRED]
SOUTHERN PETROCHEMICAL INDUSTRIES CO LTD VS. ELECTRICITY INSPECTOR AND E T I O [REFERRED]
U P POWER CORPORATION LTD VS. SANT STEELS AND ALLOYS P LTD [REFERRED]
CYNIDES CHEMICALS CO VS. STATE OF GUJARAT [REFERRED]

JUDGEMENT

(1.) Since all these petitions and/or applications center round some of the common issues and since they were heard together, the same are being disposed off by this common judgment and order.

(2.) Special Civil Application No. 5391 of 2004 is filed by Multiplex Association of Gujarat for and on behalf of its 11 members challenging the Circulars dated 23.11.2000 and 05.12.2000 and seeking directions to the respondent authorities to consider only entertainment tax payable notionally as capital value for the purpose of setting off the eligible capital investment of its members.

(3.) Special Civil Application No. 3371 of 2004 is filed by M/s. Essem Entertainment Private Limited for treating its amount of eligible capital investment at Rs. 1400 Lacs in place of Rs. 735 Lacs as indicated in TRC with a prayer for interim relief to provisionally calculate notional tax at 45% of the amount paid by the spectators as admission charges.

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MULTIPLEX ASSOCIATION OF GUJARAT Vs. STATE OF GUJARAT

Referred Judgements :-

JUDGEMENT

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