https://www.taxtmi.com/caselaws?id=172549 Entertainment duty could not be levied on a club's film shows by treating members' annual subscription and guest charges as the taxable base without first identifying the portion attributable to admission to the entertainment. The charging scheme required the authority to separate any composite payment and determine the amount representing the right of admission before enforcing the levy. Because no such segregation exercise had been undertaken, the existing demand notices were unlawful and could not be enforced. The authority was nonetheless left free to make a fresh determination of the admissible component after obtaining particulars and giving the club an opportunity to be heard. en-us Wed, 05 Dec 1984 00:00:00 +0530 Tue, 25 Aug 2015 11:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172549 Entertainment duty could not be levied on a club's film shows by treating members' annual subscription and guest charges as the taxable base without first identifying the portion attributable to admission to the entertainment. The charging scheme required the authority to separate any composite payment and determine the amount representing the right of admission before enforcing the levy. Because no such segregation exercise had been undertaken, the existing demand notices were unlawful and could not be enforced. The authority was nonetheless left free to make a fresh determination of the admissible component after obtaining particulars and giving the club an opportunity to be heard. Case-Laws VAT and Sales Tax Wed, 05 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172549