Supreme Court · 1996 INSC 1369 · Decided 21 November 1996
A. Suresh v. State of Tamil Nadu and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1369 · [1996] SUPP. 8 S.C.R. 947
- Case number
- CIVIL APPEAL No. 14737/1996
- Decided
- 21 November 1996
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19, 19(1)(a), 32
Headnote
B Tamil Nadu Entertainments Tax Act, 1939: Sections 3 (2-B), 4 and (ii) and 4-E. Entertainment Tax-Cable Television-Levy of 40% tax on collections made through exhibition of-Held: not violative of Articles 14 and 19(1) C (a) & (g). Constitution of India, 1950: Articles 14, 19. Entertainment Nadu Entertainment.Tax Act, 1939 was enacted to impose tax on entertainments. The Act was amended to hring within its ambit what was called 'cable television', by imposing a levy of 40% tax on collections made by the appellant through exhibition of E the same. The appellant filed a writ
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)