GEETA ENTERPRISES AND OTHERS vs STATE OF U.P. AND OTHERS

The Supreme Court held that video shows fall within the definition of 'entertainment' under Section 2(3) of the Uttar Pradesh Entertainment and Betting Tax Act, 1937, and are thus liable for entertainment tax under Section 3. The Court clarified that the term 'entertainment' is used in a wide sense, encompassing any form of amusement, game, or sport, regardless of whether an admission fee is charged. The judgment dismissed the petitioners' claims, affirming that the operation of video machines constitutes a public exhibition and is exigible to tax.