https://www.taxtmi.com/caselaws?id=173516 The SC construed "entertainment" broadly under the Uttar Pradesh Entertainment and Betting Tax Act, 1937, holding that a public video game or similar amusement falls within the definition when persons are admitted on payment, even if no entrance fee is charged at the door. Payment made later to operate the machine was treated as payment for admission to entertainment, and the educational element, skill involved, duration of play, or method of collection did not alter the statutory character of the activity. The contrary views of the Madhya Pradesh and Gujarat High Courts were disapproved, and the Allahabad High Court view was approved, leaving the activity liable to entertainment tax. en-us Mon, 05 Sep 1983 00:00:00 +0530 Thu, 17 Sep 2015 12:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173516 The SC construed "entertainment" broadly under the Uttar Pradesh Entertainment and Betting Tax Act, 1937, holding that a public video game or similar amusement falls within the definition when persons are admitted on payment, even if no entrance fee is charged at the door. Payment made later to operate the machine was treated as payment for admission to entertainment, and the educational element, skill involved, duration of play, or method of collection did not alter the statutory character of the activity. The contrary views of the Madhya Pradesh and Gujarat High Courts were disapproved, and the Allahabad High Court view was approved, leaving the activity liable to entertainment tax. Case-Laws Indian Laws Mon, 05 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173516