https://www.taxtmi.com/caselaws?id=274090 A Gujarat HC decision on entertainments duty held that an amount separately collected by cinema proprietors from patrons remained part of the "payment for admission" under the Bombay Entertainments Duty Act, 1923, because the duty burden was statutorily borne by the proprietor and merely passed on to the patron as part of the admission price. The Court also rejected reliance on an earlier departmental circular and held that estoppel could not defeat a statutory levy. On that construction, the State was entitled to recover the differential duty on the full admission amount, including the sum shown separately as duty. en-us Wed, 09 Nov 1966 00:00:00 +0530 Fri, 27 Jul 2018 13:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274090 A Gujarat HC decision on entertainments duty held that an amount separately collected by cinema proprietors from patrons remained part of the "payment for admission" under the Bombay Entertainments Duty Act, 1923, because the duty burden was statutorily borne by the proprietor and merely passed on to the patron as part of the admission price. The Court also rejected reliance on an earlier departmental circular and held that estoppel could not defeat a statutory levy. On that construction, the State was entitled to recover the differential duty on the full admission amount, including the sum shown separately as duty. Case-Laws Indian Laws Wed, 09 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274090