Supreme Court of India
State of Maharashtra & Ors. v. Swanstone Multiplex Cinema (p) Ltd
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.
From the headnote
BOMBAY ENTERTAINMENT DUTY ACT, 1923: ,.:l c SS.2(d), 3(1), 3(13) - Entertainment duty- Exemption - Multiplex theatre complex - Collecting entertainment duty and retaining the same though it was exempt from entertainment duty - Held: Entertainment duty is a tax - High Court was not justified in holding that State Government conferred upon the theatre the retention benefit - When a person collects tax illegally it has to refund it to tax payers - If tax payers cannot be found, court would either direct the ~ same to be paid to and/or appropriated by the State - · Supreme Court may, in exercise
Authorities it was built on
Where later benches applied it
- 2025 Dr. Poornima Advani & Anr v. Government of Nct & Anr.
- 2011 M/s Sbec Sugar Limited & Anr. v. Union of India & Ors.
Of those, 2 mentioned
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