Supreme Court of India
The Entertainment Tax Officer v. Ambae Picture Palace
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.
What the Court ordered
For the aforesaid reasons the appeal is allowed and the judgment under appeal of the High Court is set aside.
Judgment, page 8
From the headnote
Andhra Pradesh Entertainments Tax Act, 1939: Tax on the basis of gross collection capacity pa show-Repeated Amendments-Retrospectivity given to the Amending Act 16 of 1985-Explanation from the State providing for retrospectivity-Not required-Competence to enact laws prospectively as also retrospectively. The Andhra Pradesh Entertainments Tax Act, 1939 provided for levy of tax at the fixed rate on the basis of percentage of payment made by a person for admission to any entertainment. By an Ordinance in 1983 cer- tain amendments were brought about. This Amendment Ordinance amended Section 4 and
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