Supreme Court · 1996 INSC 1463 · Decided 10 December 1996
State of Gujarat Etc v. Hotel Ratrani Through Its Proprietor Shri Kanji Vishwram Pate, Bhuj (Kutch) ETC.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1463 · [1996] SUPP. 9 S.C.R. 820
- Case number
- CIVIL APPEAL No. 586/1986
- Decided
- 10 December 1996
- Bench
- K. RAMASWAMY, G.T. NANAVATI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Gujarat Entertainment Tax Act, 1977.: Section 6-A C Entertainment t<IJt-i..evy on entertainment by Video Cassette Recorder or Player on Television or Videoscope in any place of entertainment or omnibus etc.-Validity of-Section 6-A held valid-It makes valid provision for the due collection of of the video-recorder/video games entertains the persons admitted into the theatre or exhibits the video· recorder/video player in omnibus at the rates spedfied D thereundei--lt is not beset with a11y arbitrariness in the exercise of the power. Gujarat Cinema (Regulatio11 &
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