IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 7208 OF 2015
STATE OF GUJARAT
KIRAN KUMAR RAMESHBHAI DEVMANI
O R D E R
1. Learned counsel for the respondent-writ petitioner states that the film in question for which exemption has been sought has not been released.
2. Ms. Jesal Wahi, learned State counsel, states that the question of exemption from entertainment tax will now be governed by the Goods and Services Tax Act, 2017.
3. Having regard to the above, we close the matter by requiring the respondent-writ petitioner to approach the concerned authority to seek exemption under the provisions of the Goods and Services Tax Act, 2017 if the respondent-writ petitioner intends to release the film in question for exhibition.
4. The concerned authority, as and when approached by the respondent-writ petitioner, will
decide the matter in accordance with law.
5. As the order impugned can be understood to have spent its force, we express no opinion on the merits of the case.
6. The appeal is disposed of in the above terms.
MAY 03, 2018