https://www.taxtmi.com/caselaws?id=187153 A coin-operated video game was treated as "entertainment" under the U.P. Entertainment and Betting Tax Act, 1979 because the machine operated only on insertion of a coin and the charge was collected from users to play it. The statutory definitions of "admission" and "entertainment" were read broadly, and the rate notification was applied to the game despite no separate enumeration for video games. The earlier SC view on similar video games was followed, so the levy of entertainment tax was upheld and the challenge failed. en-us Wed, 10 Apr 1996 00:00:00 +0530 Wed, 12 Oct 2016 13:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187153 A coin-operated video game was treated as "entertainment" under the U.P. Entertainment and Betting Tax Act, 1979 because the machine operated only on insertion of a coin and the charge was collected from users to play it. The statutory definitions of "admission" and "entertainment" were read broadly, and the rate notification was applied to the game despite no separate enumeration for video games. The earlier SC view on similar video games was followed, so the levy of entertainment tax was upheld and the challenge failed. Case-Laws VAT and Sales Tax Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187153