1996 (4) TMI 501

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....RAMASWAMY, K. , BHARUCHA S.P. AND PARIPOORNAN, K.S., JJ. O R D E R Leave granted in SLP (C) No.5560/84. The admitted facts are that the appellant had installed the video game consisting of a machine with a display screen which is activated only by inserting a coin in the slot made in the machine. Immediately thereon, the screen is lit up and the game commences. The question is : whether it is ....

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....ses 30% of the admission fee as entertainment tax. The controversy raised in this case is squarely covered by the decision of this Court in Geeta Enterprises & Ors. vs. State of U.P. & Ors. [(1983) 3 SCR 812]. This Court has considered the above provisions and had held that charge of inserting the coin was realised only from those who wanted to operate the video game at the rate of 50 paise. For a....