https://www.taxtmi.com/caselaws?id=106365 A fiscal concession limiting entertainment duty to multiplex proprietors did not authorise retention of duty collected from patrons in excess of the amount legally payable. The Court applied the doctrine of unjust enrichment, holding that where the statute fixes a reduced duty during the concessional period, the collector cannot keep the higher amount merely because the ticket reflected it. The excess collected from cinema-goers was recoverable by the State in the absence of express statutory authority to retain it, and the demand was sustained to that extent. en-us Mon, 27 Jul 2009 00:00:00 +0530 Mon, 09 Dec 2013 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106365 A fiscal concession limiting entertainment duty to multiplex proprietors did not authorise retention of duty collected from patrons in excess of the amount legally payable. The Court applied the doctrine of unjust enrichment, holding that where the statute fixes a reduced duty during the concessional period, the collector cannot keep the higher amount merely because the ticket reflected it. The excess collected from cinema-goers was recoverable by the State in the absence of express statutory authority to retain it, and the demand was sustained to that extent. Case-Laws VAT and Sales Tax Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106365