Case Law Details
AGS Cinemas Pvt. Ltd Vs Commercial Tax Officer (Madras High Court)
Hon;b;e High Court held that ‘online booking charges’ charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall and enjoy the entertainment in the form of a movie, is not part of taxable receipt by the Cinema Owner for the purposes of the Tamil Nadu Entertainment Tax Act, 1939.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The issue involved in this writ appeal is “Whether the “online booking charges” charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall and enjoy the entertainment in the form of a movie, is a part of taxable receipt by the Cinema Owner for the purposes of the Tamil Nadu Entertainment Tax Act, 1939”.
2. This court has passed an order in Writ Appeal Nos. 685, 694, 695, 696 and 697 of 2020, [PVR Ltd., (formerly known as SPI Cinemas Pvt. Ltd.) vs. Commercial Tax Officer, Chennai], dated 15.10.2020, holding in favour of the Appellant/Assessee, and set aside the order passed by the Commercial Tax Officer. The relevant paragraphs of the said judgment are quoted below for ready reference :-
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