https://www.taxtmi.com/caselaws?id=158731 A cinema proprietor who had opted for composite entertainment tax relief under the statutory scheme was held entitled to proportionate relief for the period when the last show could not be exhibited under a lawful closure order. As no tickets were sold and no admission tax was collected during that involuntary closure, a rigid circular requiring closure for 30 days or more was treated as unreasonable on those facts. The operative principle is that tax cannot be demanded for a period in which the entertainment could not lawfully be carried on and the non-exhibition was compelled by authority, not voluntary. en-us Thu, 05 Jan 1995 00:00:00 +0530 Wed, 06 Nov 2013 13:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158731 A cinema proprietor who had opted for composite entertainment tax relief under the statutory scheme was held entitled to proportionate relief for the period when the last show could not be exhibited under a lawful closure order. As no tickets were sold and no admission tax was collected during that involuntary closure, a rigid circular requiring closure for 30 days or more was treated as unreasonable on those facts. The operative principle is that tax cannot be demanded for a period in which the entertainment could not lawfully be carried on and the non-exhibition was compelled by authority, not voluntary. Case-Laws VAT and Sales Tax Thu, 05 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158731