Supreme Court · 1990 INSC 178 · Decided 3 May 1990
State of Madhya Pradesh and ORS. v. Home Decorators and Finance (PVT.) LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 178 · [1990] 2 S.C.R. 1000
- Case number
- CIVIL APPEAL No. 1416/1975
- Decided
- 3 May 1990
- Bench
- B.C. RAY, A.M. AHMADI, P.B. SAWANT (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
The (Madhya Pradesh) Entertainments Duty (And Advertisement Tax) Act. 1936. Organisation of entertainment programmes under an ostensible savings scheme-Entry open to members of scheme on payment of non-refundable admission fee of Rs.2 and refundable mem- ;... C bership subscription of Rs. at the time of entry to programme-No performances staged for members in future-Held issue of cards amounted to sale of tickets and hence liable to entertainment duty. ........ _ ' ) The respondents organised two music programmes by formulat- D ing an ostensible savings scheme under which the
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)