https://www.taxtmi.com/caselaws?id=155319 Where no entertainment was actually exhibited and no person was admitted for entertainment, entertainments tax under the Tamil Nadu Entertainments Tax Act could not be levied for those weeks. The Court examined the statutory requirement of admission to an entertainment under section 4 and the weekly tax arrangement under section 5-B, and held that a weekly payment basis did not justify a demand in the absence of any shows. The demand for the two weeks was therefore without legal basis, was quashed, and the amount collected for those weeks was directed to be refunded. en-us Mon, 25 Apr 1988 00:00:00 +0530 Tue, 03 Sep 2013 15:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155319 Where no entertainment was actually exhibited and no person was admitted for entertainment, entertainments tax under the Tamil Nadu Entertainments Tax Act could not be levied for those weeks. The Court examined the statutory requirement of admission to an entertainment under section 4 and the weekly tax arrangement under section 5-B, and held that a weekly payment basis did not justify a demand in the absence of any shows. The demand for the two weeks was therefore without legal basis, was quashed, and the amount collected for those weeks was directed to be refunded. Case-Laws VAT and Sales Tax Mon, 25 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155319