https://www.taxtmi.com/caselaws?id=155816 A fixed monthly levy on video shows under section 4B of the Karnataka Entertainments Tax Act, 1958 was found to fall outside the Act's normal scheme, which was based on tax on admissions or composition arrangements. Because the levy was detached from admissions, show-wise collection, seating capacity, or other recognised incidence of entertainment tax, it could not be sustained. The levy was also held arbitrary and discriminatory for imposing an unconditional monthly burden without meaningful reduction, waiver, appeal, or corrective safeguards, and was therefore inconsistent with Articles 14 and 19(1)(g). Section 4B was declared unconstitutional. en-us Fri, 17 Jun 1988 00:00:00 +0530 Sat, 07 Sep 2013 18:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155816 A fixed monthly levy on video shows under section 4B of the Karnataka Entertainments Tax Act, 1958 was found to fall outside the Act's normal scheme, which was based on tax on admissions or composition arrangements. Because the levy was detached from admissions, show-wise collection, seating capacity, or other recognised incidence of entertainment tax, it could not be sustained. The levy was also held arbitrary and discriminatory for imposing an unconditional monthly burden without meaningful reduction, waiver, appeal, or corrective safeguards, and was therefore inconsistent with Articles 14 and 19(1)(g). Section 4B was declared unconstitutional. Case-Laws VAT and Sales Tax Fri, 17 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155816