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No Entertainment Tax on Online Cinema Ticket booking charges
Case Law Details
- Case Name
- AGS Cinemas Pvt. Ltd Vs Commercial Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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 ...
