https://www.taxtmi.com/caselaws?id=189609 Under the Tamil Nadu Entertainment Tax Act, the tax on admission was treated as part of the ticket price, with the theatre acting only as the collecting conduit and the proprietor liable for remittance. Reading Sections 4, 7 and 8(2) together, the Madras HC stated that an exemption granted to promote Tamil language and culture was intended to relieve the viewers' tax burden, not to let theatre owners retain the benefit. The contrary claim that the exemption inured only to proprietors was rejected, and retention of the tax component after exemption was treated as unjust enrichment. en-us Thu, 29 Oct 2015 00:00:00 +0530 Sat, 14 Jan 2017 06:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189609 Under the Tamil Nadu Entertainment Tax Act, the tax on admission was treated as part of the ticket price, with the theatre acting only as the collecting conduit and the proprietor liable for remittance. Reading Sections 4, 7 and 8(2) together, the Madras HC stated that an exemption granted to promote Tamil language and culture was intended to relieve the viewers' tax burden, not to let theatre owners retain the benefit. The contrary claim that the exemption inured only to proprietors was rejected, and retention of the tax component after exemption was treated as unjust enrichment. Case-Laws VAT and Sales Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189609