Entertainment Tax on Online Booking Charges in Tamil Nadu

Mayajaal Entertainment Limited Vs Commercial Tax Officer (Madras High Court) The present Appeals are squarely covered by the decision of this Court in PVR Ltd. v. CTO (W.A.No.685, 694 to to 697 decided on 15.10.20020) which   dealt with the question of taxability of the Entertainment Tax on the Online Booking Charges and this Court held that the same are not subject to tax under the provisions of the the Tamil Nadu Entertainment Tax Act, 1939. 2. The relevant portion of the said Judgement dated 15.10.2020 is quoted below for ready reference: “21. In the case before us, the test for lev...