https://www.taxtmi.com/caselaws?id=155405 The amended composition levy under section 4A of the Karnataka Entertainments Tax Act remained enforceable despite the 1985 omission of a fresh explanation on gross collection capacity, because the provision had to be read as part of the full statutory scheme. The court rejected a rigid literal reading that would create a vacuum and defeat the amendment's purpose, and applied schematic interpretation with the casus omissus principle to supply the missing reference. On that approach, the relevant date for theatres opting under the amended scheme was read as 15 February 1986, and recovery of the difference of tax was upheld. en-us Wed, 28 Oct 1987 00:00:00 +0530 Wed, 04 Sep 2013 11:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155405 The amended composition levy under section 4A of the Karnataka Entertainments Tax Act remained enforceable despite the 1985 omission of a fresh explanation on gross collection capacity, because the provision had to be read as part of the full statutory scheme. The court rejected a rigid literal reading that would create a vacuum and defeat the amendment's purpose, and applied schematic interpretation with the casus omissus principle to supply the missing reference. On that approach, the relevant date for theatres opting under the amended scheme was read as 15 February 1986, and recovery of the difference of tax was upheld. Case-Laws VAT and Sales Tax Wed, 28 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155405