https://www.taxtmi.com/caselaws?id=155768 Compounded entertainments tax under the Tamil Nadu Entertainments Tax Act was considered payable only where the charging provision applied to actual admissions for payment. Section 4 was treated as the operative levy provision, while section 5-B(2) fixing a weekly compounded amount remained subject to that charging scheme. On that construction, if no cinema shows were conducted and no admissions took place during the relevant weeks, no tax liability arose for those periods. The demand for compounded tax for weeks with no shows was therefore unsustainable, and relief followed for the theatre owner. en-us Mon, 28 Mar 1988 00:00:00 +0530 Sat, 07 Sep 2013 15:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155768 Compounded entertainments tax under the Tamil Nadu Entertainments Tax Act was considered payable only where the charging provision applied to actual admissions for payment. Section 4 was treated as the operative levy provision, while section 5-B(2) fixing a weekly compounded amount remained subject to that charging scheme. On that construction, if no cinema shows were conducted and no admissions took place during the relevant weeks, no tax liability arose for those periods. The demand for compounded tax for weeks with no shows was therefore unsustainable, and relief followed for the theatre owner. Case-Laws VAT and Sales Tax Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155768