Mayajaal Entertainment Limited Vs Commercial Tax Officer

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Last updated: 12 December 2020
Quick Summary
The Madras High Court has ruled on the taxability of online booking charges for entertainment. In a judgment covering Mayajaal Entertainment Limited, the court determined that these charges are not subject to Entertainment Tax under the Tamil Nadu Entertainment Tax Act, 1939. This decision follows a previous ruling by the same court on a similar matter.

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

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