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1996 (4) TMI 501 - SC - VAT and Sales TaxExtract: .......and it amounts to entertainment within the meaning of Section 2(g) of the Act. Therefore, video games is exigible to entertain tax. We, therefore, hold that the appellant is liable to pay the entertainment tax. We do not find any illegality in the view taken by the High Court warranting interference. The appeals are accordingly dismissed. No costs.
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