Supreme Court · 1992 INSC 73 · Decided 12 March 1992
Srinivasa Theatre and ORS. ETC. ETC. v. Government of Tamil Nadu and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 73 · [1992] 2 S.C.R. 164
- Case number
- CIVIL APPEAL No. 2004/1992
- Decided
- 12 March 1992
- Bench
- M.N. VENKATACHALIAH, B.P. JEEVAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 38
Headnote
THEATRE AND ORS. ETC. ETC. v. GOVERNMENT OF TAMIL NADU AND ORS. ETC. ETC. MARCH 12, 1992 [M. N. VENKATACHALIAH AND B. P. JEEVAN REDDY, JJ.) Tamil Nadu Entertainment Tax Ac~ 1939: Section SA(l) (As amended by Act 40 of 1989)--Constitutional validity of. C Cinema Theatres-Entertainment Tax-Levy governed by 'admission system'-Theatres situated in other local areas of State governed by 'composition system'-Theatres situated D within the radius of the five kilometers of Municipal Corporations and Special Grade Municipalities brought over from 'composition system' to 'admission
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