Supreme Court of India
A. Suresh v. State of Tamil Nadu and Anr.
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the above reasons the appeals and writ petitions fail and are dismissed.
Judgment, page 10
From the headnote
Tamil Nadu Entertainments Tax Act, 1939: Sections 3 (2- ), 4 and (ii) and 4- . Entertainment Tax-Cable Television-Levy of 40% tax on collections made through exhibition of-Held: not violative of Articles 14 and 19(1) (a) & (g). Constitution of India, 1950: Articles 14, 19. Entertainment Tax-Cable Television-Levy of tax on-Held: no comparison could be claimed with Doordarshan. The Tamil Nadu Entertainment.Tax Act, 1939 was enacted to impose tax on entertainments. The Act was amended to hring within its ambit what was called 'cable television', by imposing a levy of 40% tax on collections made
Where later benches applied it
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
Of those, 2 referred to
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