1999 (4) TMI 624

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The State of Madhya Pradesh is in appeal against the orders of the Madhya Pradesh High Court that followed its earlier judgment in Harrish Wilson v. State of M.P (WP No. 567 of 1981) and held that video games located in video parlours were not liable to entertainment tax under the M.P. Entertainments Duty and Advertisements Tax Act, 1936, on the ground that what entertains a person in the video pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at a later stage by inserting a coin was nonetheless for being admitted to a place of entertainment. The fee being charged in a different manner at a different stage was in any case for providing entertainment. The decision in Harrish Wilson case was, therefore, in terms disapproved of 3. When the special leave petitions out of which these appeals arise came up for hearing, a Division Bench of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X