https://www.taxtmi.com/caselaws?id=164158 An entertainment tax exemption granted subject to conditions was withdrawn after the film exceeded the permitted print limit, because the exemption order and the statute both authorized cancellation on breach. The cinema hall owners/licensees were held liable for the tax for the exempt period under the charging and recovery scheme, as the statutory "proprietor" was the person responsible for admission and tax remittance; liability was not avoided because the breach was committed by the producer or distributor or because tax was not collected from patrons. A later policy amendment removing the print restriction was held to operate only prospectively, and no prior warning from the licensing authority was required before recovery. en-us Fri, 19 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164158 An entertainment tax exemption granted subject to conditions was withdrawn after the film exceeded the permitted print limit, because the exemption order and the statute both authorized cancellation on breach. The cinema hall owners/licensees were held liable for the tax for the exempt period under the charging and recovery scheme, as the statutory "proprietor" was the person responsible for admission and tax remittance; liability was not avoided because the breach was committed by the producer or distributor or because tax was not collected from patrons. A later policy amendment removing the print restriction was held to operate only prospectively, and no prior warning from the licensing authority was required before recovery. Case-Laws VAT and Sales Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164158