https://www.taxtmi.com/caselaws?id=766345 By applying pith and substance, the cess on cinema admissions was treated as an entertainment levy, not an independent impost, and was held traceable to Entry 62 of List II, with Entry 66 also supporting it as a fee related to a State subject. The Court further held that a broad and reasonable correlation between the cess and the cultural welfare fund was sufficient; a direct quid pro quo to each cinema viewer was not required, so the levy remained valid. It also found no repugnancy with the Cine-Workers Welfare Fund Act, 1981, and no violation of Articles 14 or 19. en-us Wed, 12 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766345 By applying pith and substance, the cess on cinema admissions was treated as an entertainment levy, not an independent impost, and was held traceable to Entry 62 of List II, with Entry 66 also supporting it as a fee related to a State subject. The Court further held that a broad and reasonable correlation between the cess and the cultural welfare fund was sufficient; a direct quid pro quo to each cinema viewer was not required, so the levy remained valid. It also found no repugnancy with the Cine-Workers Welfare Fund Act, 1981, and no violation of Articles 14 or 19. Case-Laws VAT / Sales Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766345