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Informative

Cess Levied On Cinema Tickets U/S 3C Of Kerala Local Authorities Entertainment Tax Act Is Constitutionally Valid: Kerala High Court

Update / Judgement Date

17 Feb 2025

Source

Live Law

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Kerala High Court upheld the constitutional validity of the cess levied on cinema tickets under Section 3C of the Kerala Local Authorities Entertainment Tax Act. This ruling clarifies the legal basis for such taxes. It supports the power of local authorities to generate revenue through entertainment taxes.