https://www.taxtmi.com/caselaws?id=249455 Exemption under the 11 August 2000 scheme did not authorise cinema proprietors to collect entertainment tax from viewers and retain it as incentive or grant-in-aid. The earlier 1994 and 1998 Government Orders were compensatory grant-in-aid schemes for cinema hall owners, but the later scheme operated as an exemption for the benefit of cinema-goers and to widen the tax base. Since the charging provision continued to apply, tax collected from viewers remained payable to the Government. The District Magistrate's direction for separate disclosure in Form B was only for statistical purposes and did not create any right of retention. The demand for deposit was therefore valid. en-us Thu, 06 Sep 2012 00:00:00 +0530 Mon, 14 Jul 2014 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249455 Exemption under the 11 August 2000 scheme did not authorise cinema proprietors to collect entertainment tax from viewers and retain it as incentive or grant-in-aid. The earlier 1994 and 1998 Government Orders were compensatory grant-in-aid schemes for cinema hall owners, but the later scheme operated as an exemption for the benefit of cinema-goers and to widen the tax base. Since the charging provision continued to apply, tax collected from viewers remained payable to the Government. The District Magistrate's direction for separate disclosure in Form B was only for statistical purposes and did not create any right of retention. The demand for deposit was therefore valid. Case-Laws VAT and Sales Tax Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249455