Supreme Court of India

State of M.P. and Anr. v. Smt. Abha Sethi Etc.

Neutral citation
Bench S.P. Bharucha, B.N. Kirpal, S. Rajendra Babu, S.S. Mohammed Quadri and M.B. Shah JJ.
Decided 28 April 1999

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

c MP. Enterainments Duty and Advertisement Tax Act, 1936: Entertainment Tax-Levy of-State/of Madhya Pradesh-Video Parlours-Video Games-Held liable to entertdinment Tax-The mere fact that payment was not made at the time of entJring · the video parlour was irrelevant; payment made at a later stage by inserting a coin was nonetheless for being admitted to a place of entertainment-The fee being charged in a different manner at a different stage was in any case for providing entertainment.…

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.