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2020 (12) TMI 278 - HC - VAT and Sales TaxLevy of Entertainment Tax - Online Booking Charges - Tamil Nadu Entertainment Tax Act, 1939 - HELD THAT:- The present Appeals are squarely covered by the decision of this Court in PVR LTD., (FORMERLY KNOWN AS SPI CINEMAS PVT. LTD.) NEW DELHI VERSUS COMMERCIAL TAX OFFICER [2020 (10) TMI 778 - MADRAS HIGH COURT] 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. These Appeals are squarely covered by the above judgment - Appeal allowed - decided in favor of appellant.
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