Supreme Court of India
The State of Maharashtra & Ors. v. Pan India Paryatan Limited & 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.
From the headnote
Bombay Entertainments Duty Act, 1923: ss. 3(1)(b), 3(2), 3(5)(a) and (b) – Duty on payments for admission to entertainm ent – Levy of entertainment duty for entry in amusement park – Respondent was running an amusement park and was re quired to pay entertainment duty – Respondent sought confirma tion that entertainment tax to be levied @ 3.75% of the value of a consolidate d ticket, however, demand of entertainment duty @7.5% and not @3.75% from the respondent – Respondent paid in protest – Writ petition challenging the provisions of the Act and seeking r efund of the duty paid – High Court
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