Supreme Court · 1971 INSC 21 · Decided 21 January 1971
Liberty Talkies & ORS. v. State of Gujarat
- Court
- Supreme Court of India
- Citation
- 1971 INSC 21 · [1971] 3 S.C.R. 398
- Case number
- CIVIL APPEAL No. 416/1967
- Decided
- 21 January 1971
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Bombay Entertainments Duty Act (1 of 1923), ss. 3 and 4.and r. 7 of tlze Rules made thereunder-Scope of. A B From March 1960 to January 1962 entertainment duty, was1 levied on the appellants at the rates prescribed in s. 3 of the Bombay Entertainment Duty Act, 1923, on the net price receivable by duty collected from C visitors. Thereafter entertainment duty was levied on the aggregate of the net value of the ticket and duty paid by the • visitors. The appellants challenged the validity o'f the levy but the High Court dismissed their petition. Jn appeal to this Court,·
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