https://www.taxtmi.com/caselaws?id=193889 Amounts collected from cinema patrons beyond the legally admissible ticket rate could not be retained, and the direction to remit the excess collection was sustained because the cash found on inspection matched the unexplained discrepancy in ticket sales. A penalty, however, could not be upheld under Section 5-G of the Tamil Nadu Entertainments Act, 1939, because that provision did not apply to the facts and therefore supplied no legal basis for penalty. The writ petition succeeded only in relation to the penalty, while the remittance direction remained undisturbed. en-us Thu, 09 Feb 2017 00:00:00 +0530 Mon, 21 Aug 2017 21:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193889 Amounts collected from cinema patrons beyond the legally admissible ticket rate could not be retained, and the direction to remit the excess collection was sustained because the cash found on inspection matched the unexplained discrepancy in ticket sales. A penalty, however, could not be upheld under Section 5-G of the Tamil Nadu Entertainments Act, 1939, because that provision did not apply to the facts and therefore supplied no legal basis for penalty. The writ petition succeeded only in relation to the penalty, while the remittance direction remained undisturbed. Case-Laws VAT and Sales Tax Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193889