https://www.taxtmi.com/caselaws?id=182012 The High Court of Madhya Pradesh held that a Video Games Parlour is not liable to pay entertainment duty under the Madhya Pradesh Entertainments Duty and Advertisement Tax Act, 1936. The court ruled that the payment made by players to play games in the parlour does not constitute payment for admission to entertainment as defined by the Act. As visitors derive entertainment solely from their own performance and not from any exhibition or performance offered by the petitioners, no duty is payable. The court quashed the notices of demand and directed each party to bear their own costs. en-us Tue, 23 Feb 1982 00:00:00 +0530 Fri, 29 Apr 2016 16:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182012 The High Court of Madhya Pradesh held that a Video Games Parlour is not liable to pay entertainment duty under the Madhya Pradesh Entertainments Duty and Advertisement Tax Act, 1936. The court ruled that the payment made by players to play games in the parlour does not constitute payment for admission to entertainment as defined by the Act. As visitors derive entertainment solely from their own performance and not from any exhibition or performance offered by the petitioners, no duty is payable. The court quashed the notices of demand and directed each party to bear their own costs. Case-Laws Income Tax Tue, 23 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182012