Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench K. Ramaswamy and D.P. Wadhwa JJ.
Decided 2 April 1997

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

JUDGMENT: O R R These appeals by special leave arise from the common judgment of the Division Bench of the Karnataka High Court, made on September 13,1985 in Writ Appeal Nos.1640-46/85. The admitted position is that legislature of karnataka introduced Section 6- in the Karnataka Entertainments Tax Act, 1958 by Amendment Act, 1966 (Karnataka Act 14 of 1966) with effect from May 16, 1966 which reads as under: " 6- payment for admission, etc., escaping assessment -(1) where, for any reasons, (1) any complimentary ticket or any payment for admission to any entertainment has escaped assessment to…

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