Supreme Court of India

State of Uttar Pradesh and Ors. v. Vinay Kumar Jain

Neutral citation
Bench B.P. Jeevan Reddy and K.S. Paripoornan JJ.
Decided 19 November 1996

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

Entertainment Tax-Uttar Pradesh Entertainments and Betting Tax Act, 1979 : U.P. Entertainments and Betting Tax Rules, 1981-R 24( ): U.P. Cinematograph Rules, 1951-Rule 14-Compounded paymelll of Tax-Held, No Composite agreement can be entered into by the proprietor indicating lesser seats than mentioned in the license-Any proprietor seeking to reduce the seating capacity-Has to approach the licencing authority under Rule 14 of the U.P. Cinematograph Rule, 1951 to have his licence amended accordingly and produce the amended licence-Then only the amended seating capacity be taken into…

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