Gujarat Entertainment Tax Act, 1977

The Gujarat government introduced the New Package Scheme of Incentives for Tourism Projects (1995-2000) offering tax holidays and a two‑year initial operational period extendable by two more years. Devi Multiplex obtained a temporary registration certificate in 1999 and began construction, but progress was halted by a …

The State of Gujarat appealed against the Gujarat High Court’s decision that declared Section 6-A of the Gujarat Entertainment Tax Act, 1977 and certain rules of the Gujarat Cinema (Regulation & Exhibition by Video) Rules, 1984 unconstitutional. The petitioners argued that levying entertainment tax on the gross collect…

The State of Gujarat appealed against the High Court’s decision that the tax‑holiday scheme for multiplexes should be interpreted by a notional calculation of exemption limits based on actual ticket collections, without adding a tax element. The scheme granted up to 100% of eligible capital investment as exemption but …