https://www.taxtmi.com/caselaws?id=293814 The term "swami" in the 1982 subsidy rules is construed purposively to include not only the actual owner of a cinema hall or multiplex, but also the occupier or licensee who operates the cinema, holds the licence, bears contractual obligations, and pays entertainment tax. The subsidy scheme, designed to refund entertainment tax and encourage cinema operations, must be read with the connected cinema and entertainment-tax statutes. Because the tax law uses a broad concept of "proprietor" and the cinema rules distinguish ownership from licence-holding, a narrow ownership-only reading would defeat the scheme's object. en-us Fri, 16 Nov 2018 00:00:00 +0530 Thu, 04 Mar 2021 08:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293814 The term "swami" in the 1982 subsidy rules is construed purposively to include not only the actual owner of a cinema hall or multiplex, but also the occupier or licensee who operates the cinema, holds the licence, bears contractual obligations, and pays entertainment tax. The subsidy scheme, designed to refund entertainment tax and encourage cinema operations, must be read with the connected cinema and entertainment-tax statutes. Because the tax law uses a broad concept of "proprietor" and the cinema rules distinguish ownership from licence-holding, a narrow ownership-only reading would defeat the scheme's object. Case-Laws Indian Laws Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293814