https://www.taxtmi.com/caselaws?id=180691 The U.P. Entertainment and Betting Act, 1979 was construed broadly because the definitions of "entertainment", "admission to an entertainment" and "payment for admission" were inclusive, not restrictive. Video games were treated as a form of amusement and enjoyment, and coins inserted to operate the machines were held to be payment connected with entertainment and a condition of attending it. The Court also rejected the argument that entertainment requires a public performance, separate entertainer, and audience, holding that self-directed participation can still amount to entertainment. On that basis, video games fell within the Act and the notification imposing entertainment tax on them was valid. en-us Thu, 04 Mar 1982 00:00:00 +0530 Thu, 31 Mar 2016 15:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180691 The U.P. Entertainment and Betting Act, 1979 was construed broadly because the definitions of "entertainment", "admission to an entertainment" and "payment for admission" were inclusive, not restrictive. Video games were treated as a form of amusement and enjoyment, and coins inserted to operate the machines were held to be payment connected with entertainment and a condition of attending it. The Court also rejected the argument that entertainment requires a public performance, separate entertainer, and audience, holding that self-directed participation can still amount to entertainment. On that basis, video games fell within the Act and the notification imposing entertainment tax on them was valid. Case-Laws VAT and Sales Tax Thu, 04 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180691