Supreme Court upholds Madras High Court ruling to exclude online movie booking charges from Entertainment Tax

The Supreme Court on Tuesday upheld a Madras High Court ruling that had held that online booking charges levied by cinema hall owners which do not form part of the ticket cost, cannot be subjected to entertainment tax under Tamil Nadu Entertainment Tax Act, 1939 (1939 act) [Commercial Tax Officer v. PVR Limited (formerly known as SPI Cinemas Private Limited].