This document contains the Supreme Court of India's judgement in the case of Srinivasa Theatre & Ors. vs Government of Tamil Nadu & Ors., dated 12 March 1992. The case primarily concerns the constitutional validity of Section 5A(1) of the Tamil Nadu Entertainment Tax Act, 1939, as amended. It delves into issues of classification, discrimination, and the right to trade under Articles 14 and 19(1)(g) of the Indian Constitution. This judgement is crucial for legal practitioners, academics, and anyone interested in Indian constitutional law and taxation.