https://www.taxtmi.com/caselaws?id=395574 Online booking charges collected by multiplex operators were treated as part of the "payment for admission" under the Tamil Nadu Entertainment Tax Act, 1939. The Court reasoned that a charge connected with attending entertainment and required as part of the admission process is not separate from the ticket price merely because it is described differently. It applied the broad statutory reach of payments made "in relation to" or "in connection with" entertainment, holding that the booking facility was integral to obtaining entry to the theatre. The levy was therefore upheld and the writ petitions challenging the demands failed. en-us Fri, 28 Feb 2020 00:00:00 +0530 Thu, 10 Dec 2020 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395574 Online booking charges collected by multiplex operators were treated as part of the "payment for admission" under the Tamil Nadu Entertainment Tax Act, 1939. The Court reasoned that a charge connected with attending entertainment and required as part of the admission process is not separate from the ticket price merely because it is described differently. It applied the broad statutory reach of payments made "in relation to" or "in connection with" entertainment, holding that the booking facility was integral to obtaining entry to the theatre. The levy was therefore upheld and the writ petitions challenging the demands failed. Case-Laws VAT and Sales Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395574