No Distinction Between Online and Offline Movie Ticket Booking for Entertainment Tax: Bombay High Court

The Bombay High Court upheld the constitutional validity of the seventh proviso to Section 2(b) of the Maharashtra Entertainments Duty Act, which includes online booking charges within taxable admission costs.

Dismissing petitions challenging the amendment, the Bench held that the State has legislative competence under Entry 62, List II, to tax such charges.

The Bench rejected claims of colourable legislation and ruled that online booking is directly connected to accessing entertainment, making any distinction from offline booking superfluous.

The Court noted the proviso merely sets the measure of tax and disposed of all petitions.

[FICCI & Anr. v State of Maharashtra & Ors.]