https://www.taxtmi.com/caselaws?id=332049 Section 8(2) of the Assam Amusement and Betting Tax Act, 1939 was construed as relieving the cinema exhibitor's liability to pay entertainment tax, rather than conferring the benefit on movie-goers. On that construction, tax amounts collected during the exempted period were not treated as illegally collected so as to require refund or deposit on an unjust enrichment theory. The Court also held that authorities could not assess entertainment tax for the exempted period merely on an allegation that tax had been collected from patrons. The assessment orders and demand notices for that period were therefore held illegal and without jurisdiction. en-us Fri, 02 Sep 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332049 Section 8(2) of the Assam Amusement and Betting Tax Act, 1939 was construed as relieving the cinema exhibitor's liability to pay entertainment tax, rather than conferring the benefit on movie-goers. On that construction, tax amounts collected during the exempted period were not treated as illegally collected so as to require refund or deposit on an unjust enrichment theory. The Court also held that authorities could not assess entertainment tax for the exempted period merely on an allegation that tax had been collected from patrons. The assessment orders and demand notices for that period were therefore held illegal and without jurisdiction. Case-Laws Indian Laws Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332049