Coin-operated video games fall within entertainment tax when payment activates play, and the levy is upheld.

A coin-operated video game was treated as "entertainment" under the U.P. Entertainment and Betting Tax Act, 1979 because the machine operated only on insertion of a coin and the charge was collected from users to play it. The statutory definitions of "admission" and "entertainment" were read broadly, and the rate notification was applied to the game despite no separate enumeration for video games. The earlier SC view on similar video games was followed, so the levy of entertainment tax was upheld and the challenge failed.

---

---

Issues: Whether a coin-operated video game amounts to "entertainment" within the meaning of the U.P. Entertainment and Betting Tax Act, 1979, and is therefore liable to entertainment tax.

Analysis: The coin-operated machine was activated only on insertion of a coin, and the charge was collected from persons who wished to operate the game. The statutory definitions of "admission" and "entertainment" were read broadly, and the notification fixing the rates of admission tax was applied to the video game because no separate enumeration existed for it. The issue was treated as covered by the earlier decision holding that such video games fall within the scope of entertainment under the Act and are exigible to tax.

Conclusion: The video game constituted entertainment under the Act and was liable to entertainment tax.

Final Conclusion: The challenge to the levy failed, and the dismissal left the tax liability undisturbed.

Ratio Decidendi: A coin-operated video game, where payment is made to activate and operate the machine, falls within the statutory concept of entertainment and is subject to entertainment tax under the applicable Act.

---