Supreme Court · 1999 INSC 208 · Decided 28 April 1999
State of M.P. and ANR. v. SMT. Abha Sethi ETC.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 208 · [1999] 2 S.C.R. 930
- Case number
- CIVIL APPEAL No. 4372/1984
- Decided
- 28 April 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, S. RAJENDRA BABU, S.S.M. QUADRI, M.B. SHAH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
c MP. Enterainments Duty and Advertisement Tax Act, 1936: Entertainment Tax-Levy of-State/of Madhya Pradesh-Video Parlours-Video Games-Held liable to entertdinment Tax-The mere fact that payment was not made at the time of entJring · the video parlour was irrelevant; payment made at a later for being admitted to a place of entertainment-The fee being charged in a D different manner at a different stage was in any case for providing entertainment. Barrish Wilson v. State of MP., (W.P. No. 567/81), Decided by M.P. High Court, disapproved. E Geetha Enterprises & Ors. v.
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