RAMA TALKIES vs GOVERNMENT OF A.P.

The appellants challenged the collection of entertainment tax at higher municipal rates, arguing that the State Government failed to issue the required notification equating their areas with a municipality. The High Court had previously dismissed the plea on the grounds of constructive res judicata. Upon appeal to the Supreme Court, the State provided evidence of the existing notification (G.O.Ms.274), effectively nullifying the appellants' primary contention.