https://www.taxtmi.com/caselaws?id=187156 Payment made for access to and enjoyment of video games in a video parlour is payment for admission to an entertainment under the applicable State enactment. The fact that the coin is inserted at a later stage of participation does not change the character of the levy or take it outside entertainment tax. The Court rejected the contrary view that the payer was only acquiring tools for personal performance, reaffirmed the earlier ruling on the point, and upheld taxability of the video parlour activity. en-us Wed, 28 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2016 14:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187156 Payment made for access to and enjoyment of video games in a video parlour is payment for admission to an entertainment under the applicable State enactment. The fact that the coin is inserted at a later stage of participation does not change the character of the levy or take it outside entertainment tax. The Court rejected the contrary view that the payer was only acquiring tools for personal performance, reaffirmed the earlier ruling on the point, and upheld taxability of the video parlour activity. Case-Laws VAT and Sales Tax Wed, 28 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187156