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<h1>Video games subject to entertainment tax under U.P. Act: Supreme Court ruling</h1> <h3>STANDARD GAMES Versus STATE OF U.P.</h3> The Supreme Court held that video games are subject to entertainment tax under the U.P. Entertainment and Betting Act, 1979. The appellant is liable to ... - The Supreme Court held that video games are subject to entertainment tax under the U.P. Entertainment and Betting Act, 1979. The appellant is liable to pay the tax as per the decision in Geeta Enterprises & Ors. vs. State of U.P. & Ors. The appeal was dismissed with no costs.