Mayajaal Entertainment Limited Vs Commercial Tax Officer

Last updated: 12 December 2020

Court :
High Court Madras

Brief :
(Judgment of the court was made by Dr.VINEET KOTHARI, J.)The present Appeals are squarely covered by the decision of this Courtin 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.

Citation :
W.A.Nos.1085 to 1088 OF 2020

IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 4.12.2020
CORAM
THE HONOURABLE DR.JUSTICE VINEET KOTHARI
AND
THE HONOURABLE MR.JUSTICE M.S.RAMESH
W.A.Nos.1085 to 1088 OF 2020

Mayajaal Entertainment Limited,
No.34/1, East Coast Road,
Kanathur, Chennai 603 112. Appellant

Versus

Commercial Tax Officer,
Kelambakkam Assessment Circle,
Plot No.141, 3rd Floor Burma Colony,
1st Main Road, Perungudi,
Chennai 600 096. Respondent

Prayer: Writ Appeal filed under Clause 15 of the Letters Patent against the order dated 28.2.2020 in W.P.Nos.37434 to 37437 of 2015 passed by this court.

For Appellant : Mr.Ravi
For Respondent : Mr.Mohammed Shaffiq,
Special Government Pleade

COMMON JUDGMENT

(Judgment of the court was made by Dr.VINEET KOTHARI, J.)The present Appeals are squarely covered by the decision of this Courtin 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 Judgemn dated15.10.2020 is quoted below for ready reference:

To know more in details find the attachment file