https://www.taxtmi.com/caselaws?id=187151 Amounts inserted into video game machines in free-entry parlours did not constitute payment for admission to an entertainment under the Gujarat Entertainments Tax Act, 1977. The statutory charge applied only where a person paid to secure admission to an entertainment, or as a condition of attending or continuing to attend it. Here, no entry fee was charged, no show or performance was provided by the proprietors, and the coins merely activated the machine for play. The court therefore treated the amusement as arising from the player's own use of the machine, not from an entertainment provided by the proprietor, and held the proprietors not liable to entertainment tax. en-us Fri, 30 Apr 1982 00:00:00 +0530 Wed, 12 Oct 2016 13:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187151 Amounts inserted into video game machines in free-entry parlours did not constitute payment for admission to an entertainment under the Gujarat Entertainments Tax Act, 1977. The statutory charge applied only where a person paid to secure admission to an entertainment, or as a condition of attending or continuing to attend it. Here, no entry fee was charged, no show or performance was provided by the proprietors, and the coins merely activated the machine for play. The court therefore treated the amusement as arising from the player's own use of the machine, not from an entertainment provided by the proprietor, and held the proprietors not liable to entertainment tax. Case-Laws VAT and Sales Tax Fri, 30 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187151