https://www.taxtmi.com/caselaws?id=404702 An exemption from entertainment tax under the relevant notification was interpreted by reference to the parent statute because neither the notification nor the contemporaneous policy defined "proprietor." The court applied the inclusive definition in the M.P. Entertainment Duty and Advertisement Tax Act, 1936, which covers a person responsible for or in charge of management of the entertainment, and treated that expression as wide enough to include a lessee actually running the multiplex and paying duty. It further noted that executive policy cannot override the statute, and that refusal based on a reason not found in the exemption order was unsustainable. 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 An exemption from entertainment tax under the relevant notification was interpreted by reference to the parent statute because neither the notification nor the contemporaneous policy defined "proprietor." The court applied the inclusive definition in the M.P. Entertainment Duty and Advertisement Tax Act, 1936, which covers a person responsible for or in charge of management of the entertainment, and treated that expression as wide enough to include a lessee actually running the multiplex and paying duty. It further noted that executive policy cannot override the statute, and that refusal based on a reason not found in the exemption order was unsustainable. Case-Laws VAT and Sales Tax Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404702