TMI Blog2020 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... vor of appellant. - W.A.Nos.1085 to 1088 OF 2020 - - - Dated:- 4-12-2020 - Honourable Dr. Justice Vineet Kothari And Honourable Mr. Justice M.S. Ramesh For the Appellant : Mr.Ravi For the Respondent : Mr.Mohammed Shaffiq, Special Government Pleade COMMON JUDGMENT DR.VINEET KOTHARI, J. The present Appeals are squarely covered by the decision of this Court in 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 Judgemnt dated15.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Tax being a tax collected by State for the Local Administration or Municipal Administration, is leviable only on cost of ticket which entitles a person to gain entry into the cinema hall or theatre. 22. Therefore, there is considerable force in the submission made by Mr.Easwar, learned Senior counsel appearing on behalf of the Assessee. Unless such internet charges or online booking charges are uniformly charged from all the customers for having entry into the cinema hall, such extra service charges taken by the cinema owner to the extent of ₹ 30/- per ticket could not be made subject matter of Entertainment Tax. Even though such payment along with the cost of ticket at the rate of ₹ 190.78 in particular illustration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra) relied upon by the learned counsel for the Revenue as well as the learned Single Judge is distinguishable on facts. While all persons going in their cars in the Drive-in Theatre were uniformly charged ₹ 5/-, including ₹ 2/- for taking their car inside and while those who did not take their car but just entered the auditorium separately erected to watch their movies on their seats in the auditorium, were two different classes of consumers. But they were not in the same premises or place for entertainment in that sense for enjoying the entertainment. While one class could enjoy the movie on the big screen while sitting in the comfort of their cars, the others had a restricted area of auditorium to view the movie from their s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customer for entry to attend the entertainment only can be taxed and not for an altogether different service of online booking of the tickets. Therefore, that judgment is more helpful to Assessee rather than Revenue. The decision of the Gujarat High Court in the case of lift charges of 10 paise per person in the case of Ramanlal B. Jariwala is also found to be very near to the controversy raised before us and therefore, separate payment for separate facility is not exigible to Entertainment Tax is the premise which we find quite forceful in the case of the Assessee before us. 25. In the assessment order passed by the Assessing Authority in the present case on 21 September 2015, the learned Assessing Officer himself has taken note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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