Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1992 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (3) TMI 308 - SC - VAT and Sales TaxWhether it was not competent for the Tamil Nadu Legislature to declare that the theatres situated within the five kilometre radius (belt) of the municipal corporation areas and the areas of special grade municipalities shall be subjected to the same method of taxation as the theatres situated within the said areas? Held that:- Appeal dismissed. Not impressed by the argument that the impugned changeover amounts to unreasonable restriction upon the petitioners' fundamental right to trade. Whichever the system, the exhibitor's liability is only to make over the tax collected by him to the State. We have referred hereinbefore to material placed before the court, which shows that the theatres situated within the belts are in no way differently situated than the theatres located within the corporation areas. It may also be noted that all that has been done by the impugned provision is to bring back these theatres to admission system, by which they were governed prior to 1978 amendment.
|