Case Law Details
Case Name : PVR Ltd. Vs Commercial Tax Officer (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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PVR Ltd. Vs Commercial Tax Officer (Madras High Court)
Conclusion: Online booking charges or internet handling charges was not a mandatory payment for gaining entry into the cinema hall, it was an additional payment for extra or other facility provided by the Cinema hall owner thus, the same could not be subjected to entertainment tax.
Held: The issue raised in the case was 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, was a part of taxable receipt by ...
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