No denial of tax exemption to assessee since he had commenced commercial operations relying on incen

Gujarat Entertainments Tax - Where State Government of Gujarat had introduced a New Package Scheme of Incentives for Tourism Projects, 1995-2000 promising that a tax holiday of 5-10 years would be available in respect of exemptions from entertainments tax, etc. up to 100 per cent of capital investment and assessee had set up a multiplex on basis of such promise and had already commenced commercial operations, it was entitled to have incentives and benefits under Scheme