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[Cites 0, Cited by 0] [Section 6(5)] [Section 6] [Entire Act]

State of Gujarat - Subsection

Section 6(5)(ii) in The Gujarat Entertainments Tax Act, 1977

(ii)the expression "gross tax collection" means the amount of tax that would have been leviable at the rates specified in item (i) or (ii) of clause (a) of sub-section (1) of section 3, on the total amount of payment for admission to an entertainment by cinema in a specified area as if admissions were to the extent of full sitting capacity of the auditorium of cinema as specified in the licence issued by Licensing Authority under the Bombay Cinema Rules 1954;