https://www.taxtmi.com/caselaws?id=164672 A cinema exemption scheme was construed strictly: where the Government Order granted total or partial entertainment tax exemption, it did not expressly authorise the cinema owner to retain tax collected from patrons, so no implied right of appropriation arose and estoppel could not operate against the statute. The statutory charging scheme was also applied to hold that entertainment tax collected from cinema goers, but not lawfully retainable, remained recoverable by the State. The decision emphasises that tax collection authority does not include a right to keep the tax unless the exemption scheme clearly says so. en-us Tue, 08 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 08:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164672 A cinema exemption scheme was construed strictly: where the Government Order granted total or partial entertainment tax exemption, it did not expressly authorise the cinema owner to retain tax collected from patrons, so no implied right of appropriation arose and estoppel could not operate against the statute. The statutory charging scheme was also applied to hold that entertainment tax collected from cinema goers, but not lawfully retainable, remained recoverable by the State. The decision emphasises that tax collection authority does not include a right to keep the tax unless the exemption scheme clearly says so. Case-Laws VAT and Sales Tax Tue, 08 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164672