Supreme Court · 2007 INSC 120 · Decided 9 February 2007
State of U.P. and ORS. v. M/S. S.K. Theatre Productions and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 120 · [2007] 2 S.C.R. 391
- Case number
- CIVIL APPEAL No. 653/2007
- Decided
- 9 February 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Registration Act
Headnote
U.P. AND ORS. A V. MIS. S.K. THEATRE PRODUCTIONS AND ORS. FEBRUARY 9, 2007 [S.B. SINHA AND MARKANDEY KA TJU, JJ .] B -f Taxation-Subsidy-Subsidy for promotion of production of films in :! ~ regional languages by 'Film Policy'-Subsidy was restricted to 25% of the processing charges only and not was the relevant clause of the Film Policy understood by the Department and what subsidies were given to other jilmmakers-Uttar Pradesh Film Policy 2001-Clause 23.3. D Interpretation of Statutes-Interpretation of Government Circulars- t Held: When two interpretations of a circular are possible,
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