https://www.taxtmi.com/caselaws?id=446681 Article 14 does not support a refund or exemption claim based on negative equality where allegedly similar operators were not proceeded against; parity cannot be claimed to extend an illegality or non-enforcement to others. The article also states that the entertainment duty regime expressly taxed water sports activity as an activity, whether or not conducted within an amusement park, and the clear statutory text prevailed over legislative debate. The petitioners' own acknowledgement of liability and prior use of the concessional regime further undermined their challenge, and the unjust enrichment argument failed because the duty was statutorily payable by them. 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 Article 14 does not support a refund or exemption claim based on negative equality where allegedly similar operators were not proceeded against; parity cannot be claimed to extend an illegality or non-enforcement to others. The article also states that the entertainment duty regime expressly taxed water sports activity as an activity, whether or not conducted within an amusement park, and the clear statutory text prevailed over legislative debate. The petitioners' own acknowledgement of liability and prior use of the concessional regime further undermined their challenge, and the unjust enrichment argument failed because the duty was statutorily payable by them. Case-Laws VAT and Sales Tax Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446681