STANDARD GAMES ETC. vs STATE OF U.P. & ORS. ETC.

The Supreme Court held that the operation of video games falls within the definition of 'entertainment' as per Section 2(g) of the U.P. Entertainment and Betting Act, 1979. The Court clarified that the insertion of a coin to activate the game constitutes 'payment for admission' under Section 2(a) and related provisions. Consequently, the appellant is liable to pay the entertainment tax as prescribed by the state notification, and the appeals were dismissed without costs.