State Of Maharashtra & Ors vs Swanstone Multiplex Cinema(P) Ltd

The Supreme Court addressed the doctrine of unjust enrichment in the context of the Bombay Entertainments Duty Act, 1923, ruling that the State of Maharashtra could not demand full entertainment tax from multiplex operators who were entitled to a 75% exemption. The Court held that merely printing the full duty on tickets does not create a liability to pay the entire amount without statutory authority. Consequently, the notices demanding excess payment were quashed, affirming that the operators were only liable for the reduced duty during the exemption period.