https://www.taxtmi.com/caselaws?id=446681 Entertainment duty on water sports activities applies where the charging provision expressly covers such activities within or outside an amusement park. Clear statutory text prevails over legislative debates, and the levy attaches to the activity rather than the operator. Operators who accepted statutory liability and availed concessional treatment cannot subsequently contend that their activities fall outside the charging provision. Article 14 does not support a refund or exemption based on alleged non-enforcement against others: equality is a positive concept and cannot compel extension of an illegality or irregularity. The plea of unjust enrichment also fails where the statute and licence conditions primarily place duty liability on the operator. en-us Mon, 04 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446681 Entertainment duty on water sports activities applies where the charging provision expressly covers such activities within or outside an amusement park. Clear statutory text prevails over legislative debates, and the levy attaches to the activity rather than the operator. Operators who accepted statutory liability and availed concessional treatment cannot subsequently contend that their activities fall outside the charging provision. Article 14 does not support a refund or exemption based on alleged non-enforcement against others: equality is a positive concept and cannot compel extension of an illegality or irregularity. The plea of unjust enrichment also fails where the statute and licence conditions primarily place duty liability on the operator. Case-Laws VAT and Sales Tax Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446681