STATE OF MAHARASHTRA 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, holding that the State of Maharashtra could not demand full entertainment tax from multiplex operators who were entitled to a 75% exemption. The Court found that the High Court correctly ruled that the operators were not liable to pay the full duty merely because it was printed on tickets, as this would contradict the legislative intent of the exemption. Consequently, the Court quashed the demand notices issued by the State, affirming the principle that tax liability must align with statutory provisions.