https://www.taxtmi.com/caselaws?id=404702 The court held that a lessee of a multiplex is entitled to the benefit of entertainment tax exemption, rejecting the argument that the exemption was limited to the owner. The court emphasized the inclusive definition of 'proprietor' under the relevant statutory provisions and the broader legislative intent behind the exemption policy. The court also decided not to relegate the petitioner to an alternative remedy, as the issue was purely legal. Consequently, the impugned order denying the exemption to the petitioner was set aside, and the petitioner was granted the benefit of exemption as per law. en-us Tue, 09 Feb 2021 00:00:00 +0530 Mon, 14 Jun 2021 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404702 The court held that a lessee of a multiplex is entitled to the benefit of entertainment tax exemption, rejecting the argument that the exemption was limited to the owner. The court emphasized the inclusive definition of 'proprietor' under the relevant statutory provisions and the broader legislative intent behind the exemption policy. The court also decided not to relegate the petitioner to an alternative remedy, as the issue was purely legal. Consequently, the impugned order denying the exemption to the petitioner was set aside, and the petitioner was granted the benefit of exemption as per law. Case-Laws VAT and Sales Tax Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404702