https://www.taxtmi.com/caselaws?id=159860 Video film exhibitions through cassette recorders in video theatres are treated as entertainments within the Andhra Pradesh Entertainments Tax Act, 1939, because the statutory definitions of "entertainment" and "cinematograph film" are wide enough to cover them. A separate regulatory regime for video theatres under the 1993 Act does not remove such exhibitions from the tax net. Seating and licensing standards adopted from the Cinemas Rules by governmental orders may be used to determine gross collection capacity, and that capacity forms the basis for levy under the Act. en-us Wed, 16 Dec 1998 00:00:00 +0530 Tue, 03 Dec 2013 14:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159860 Video film exhibitions through cassette recorders in video theatres are treated as entertainments within the Andhra Pradesh Entertainments Tax Act, 1939, because the statutory definitions of "entertainment" and "cinematograph film" are wide enough to cover them. A separate regulatory regime for video theatres under the 1993 Act does not remove such exhibitions from the tax net. Seating and licensing standards adopted from the Cinemas Rules by governmental orders may be used to determine gross collection capacity, and that capacity forms the basis for levy under the Act. Case-Laws VAT and Sales Tax Wed, 16 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159860