https://www.taxtmi.com/caselaws?id=172544 Entertainment tax on video exhibitions must relate to actual entertainment held, so a levy computed on a notional assumption that all seats are occupied was treated as beyond the State's constitutional competence and ultra vires. A licensing rule requiring refusal of a video cinema licence when the site was within 150 metres of an existing cinema was found to have no rational basis, to single out video cinemas for a special burden, and to be arbitrary under Article 14. The impugned tax provision was struck down, and the distance-based licensing restriction was held invalid. en-us Mon, 04 Mar 1985 00:00:00 +0530 Tue, 25 Aug 2015 11:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172544 Entertainment tax on video exhibitions must relate to actual entertainment held, so a levy computed on a notional assumption that all seats are occupied was treated as beyond the State's constitutional competence and ultra vires. A licensing rule requiring refusal of a video cinema licence when the site was within 150 metres of an existing cinema was found to have no rational basis, to single out video cinemas for a special burden, and to be arbitrary under Article 14. The impugned tax provision was struck down, and the distance-based licensing restriction was held invalid. Case-Laws VAT and Sales Tax Mon, 04 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172544