Supreme Court · 1993 INSC 188 · Decided 10 May 1993

Venkateshwara Theatre v. State of Andhra Pradesh and ORS.

Court
Supreme Court of India
Citation
1993 INSC 188 · [1993] 3 S.C.R. 616
Case number
CIVIL APPEAL No. 1527/1986
Decided
10 May 1993
Bench
M.M. PUNCHHI, S.C. AGRAWAL (2-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Constitution Article 14, 19(1)(g)

Headnote

Constitwion of India, 1950-Sevemh Schedule-List II, Entry 62· Taxes on e111ertainme111s-A11dhra Pradesh Entertainment Tax Act, 1039-Constitwional Validity of-Question as to legislative competence of State ugistawre-Factors to be considered. 1\nd/Jra Pradesh E111ertai11111e111 Tax Act of tax-Modes of-Alteration in the mode whether has effect of altering the nature of tax-Legislative competency-Scope C!f Constitution of India, 1950-Article N-Equality before iaw'­ Construction-Law to operate differently on d(tferent groups- Conditions for

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