Supreme Court · 1992 INSC 330 · Decided 4 December 1992
State of West Bengal and ANR. v. Rash Behari Sarkar and ANR.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 330 · [1992] SUPP. 3 S.C.R. 351
- Case number
- CIVIL APPEAL No. 37/1985
- Decided
- 4 December 1992
- Bench
- R.M. SAHAI, B.P. JEEVAN REDDY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
B Bengal Amusements Taxes Act, 1922 : Section 8-Entertainment tax-1'Exemption from payment of'-Notification granting exemption to any perfonnance organised by a Group Theatre, Amateur Theatre or Amateur Jatra fonned exclusively for cultural activities onl~Validity of-Exclusion of C performances 14 of the Constitution-Classification amongst perfonning groups based on profit motive-Whether reasonable and not arbitrary-Amendment of the Section- Effect of D Constitution of India, 1950 : Article 14-Classification amongst equal~When pennissible Tax exemption based on profit motive-Whether
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