Supreme Court22 May 2025Disposed Of
Supreme Court Of India · (2025) 05 SC CK 0192
Constitution of India, 1950 — Article 14, 19(1)(a), 19(1)(g), 32, 226, 246, 246A, 246(1), 248, 248(1), 248(2), 276, 286, 366, 366(29A), 366(29A)(d) Government of India Act, 1935 — Section 129 Finance Act, 1994 — Section 65(13), 65(14), 65(15), 65(41)(j), 65(63), 65(72)(za), 65(72)(zb), 65(72)(zc), 65(72)(zd), 65(72)(ze), 65(72)(zf), 65(72)(zg), 65(72)(zh), 65(72)(zi), 65(72)(zj), 65(72)(zk), 65(72)(zl), 65(72)(zm), 65(72)(zn), 65(72)(zo), 65(80), 65(90)(zk), 65(105)(zk), 66D, 67(ma) Finance Act, 2000 — Section 116, 117 Finance Act, 2001 — Section 137 Finance Act, 2002 — Section 66(5) Finance Act, 2003 — Section 65(16), 65(95), 65(105)(2k), 65(105)(zk), 66(1), 158 Delhi Entertainments and Betting Tax Act, 1996 — Section 7 Tamil Nadu Entertainments Tax Act, 1939 — Section 4D, 4E, 4I Andhra Pradesh Entertainment Tax Act, 1939 — Section 3(2A), 3(2B), 3(4), 3(10), 3(11), 15A Indian Telegraph Act, 1885 — Section 4 British North America Act, 1867 — Section 91, 92 Jharkhand Entertainment Tax Act, 2012 — Section 1(3), 3 United Provinces Entertainment and Betting Tax Act, 1937 — Section 2(3) Prasar Bharti (Broadcasting Corporation of India) Act, 1990 — Section 2(c) Gujarat Entertainments Tax (Exhibitions by means of Direct To Home (DTH) Broadcasting Service) Rules, 2010 — Section 6(c) Uttar Pradesh Entertainment and Betting Tax Act, 1979 — Section 2(a), 2(g), 2(l)(vii), 2(v), 3 Rajasthan Entertainments and Advertisements Tax Act, 1957 — Section 4AAA, 5, 6 Punjab Entertainment Duty Act, 1955 — Section 3C Orissa Entertainment Tax Act, 2006 — Section 7 Gujarat Entertainments Tax Act, 1977 — Section 6E(1) Assam Amusements and Betting Tax Act, 1939 — Section 2(4), 3C, 3C(4) Karnataka Sales Tax Act, 1957 — Section 6(4) Central Goods and Services Tax Act, 2017 — Section 2(30), 8 Customs Tariff Act, 1975 — Section 3(7), 3(8) Integrated Goods And Services Tax Act, 2017 — Section 5 Haryana Passengers and Goods Taxation Act, 1952 — Section 3(3) West Bengal Entertainment-cum-Amusement Tax Act, 1982 — Section 4A(4a) Uttar Pradesh Entertainment and Betting Tax Act, 1937 — Section 2(3) Gujarat Entertainments Tax (Exhibitions by means of Direct To Home (DTH) Broadcasting Service) Rules, 2010 — Section 6(c) Rajasthan Entertainments & Advertisements Tax Rules, 1957 — Rule 18BBBB Gujarat Entertainment Tax (Exhibition by means of Direct to Home (DTH) Broadcasting Services) Rules, 2010 — Rule 3 Assam Amusement and Betting Tax Act, 1939 — Rule 9, 9A