https://www.taxtmi.com/caselaws?id=160002 The proviso to Section 3-A of the Uttar Pradesh Entertainments and Betting Tax Act, 1979, which denied maintenance-charge relief to cinema houses receiving grant-in-aid under an incentive scheme, was upheld as consistent with Article 14. The Court applied the settled test of intelligible differentia and rational nexus, and held that aided cinema houses formed a distinct class because the incentive scheme was optional, temporary, and linked to admission-rate conditions. In fiscal and economic legislation, broader legislative latitude applies, and the classification was found to directly support the object of maintenance assistance while avoiding double benefit to those already receiving State aid. en-us Fri, 17 Dec 1999 00:00:00 +0530 Tue, 01 Jul 2014 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160002 The proviso to Section 3-A of the Uttar Pradesh Entertainments and Betting Tax Act, 1979, which denied maintenance-charge relief to cinema houses receiving grant-in-aid under an incentive scheme, was upheld as consistent with Article 14. The Court applied the settled test of intelligible differentia and rational nexus, and held that aided cinema houses formed a distinct class because the incentive scheme was optional, temporary, and linked to admission-rate conditions. In fiscal and economic legislation, broader legislative latitude applies, and the classification was found to directly support the object of maintenance assistance while avoiding double benefit to those already receiving State aid. Case-Laws VAT and Sales Tax Fri, 17 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160002