After UP State incentives, Rajasthan tax sops entitlement post GST under HC's purview

Multiplex owner moves Rajasthan HC challenging curtailment of tax sops under Rajasthan Investment Promotion Scheme 2014, after introduction of GST regime; By virtue of said scheme, petitioner was entitled to claim inter alia 50% upfront exemption on levy of Entertainment Tax for 7 years, which resulted in effective levy of 15% on ticket price instead of full rate of 30%; According to petitioner, withdrawal of such exemption on one hand and increase in effective rate to 28% on...