OM PRAKASH PURI ANR. vs STATE OF WEST BENGAL AND ORS.

The Supreme Court upheld the validity of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, specifically Section 3, affirming that the imposition of entertainment tax does not violate Article 14 of the Constitution. The Court found that the distinctions made in the Act were rational and served a legitimate state interest. The appeal against the Calcutta High Court's decision was dismissed, confirming the legality of the tax imposed on services rendered in restaurants.