Chapter IV

Determination of value of supply

¹[31C.  Value  of  supply  of  actionable  claims  in  case  of  casino.–

Notwithstanding  anything contained in this chapter, the  value of supply of actionable  claims in casino shall be the total amount paid or payable by or on behalf of the player for –

(i) purchase of the tokens, chips, coins or tickets, by whatever name called, for use in casino; or

(ii)  participating  in  any  event,  including  game,  scheme,  competition  or  any  other  activity  or process,  in  the  casino,  in  cases  where  the  token,  chips,  coins  or  tickets,  by  whatever  name called, are not required:

      Provided that any amount returned or refunded by the casino to the player on return of token, coins, chips, or tickets, as the case may be, or otherwise, shall not be deductible from the value of the supply of actionable claims in casino.

     Explanation.-For the purpose of rule 31B and rule 31C, any amount received by the player by winning  any  event, including  game,  scheme,  competition  or  any  other  activity  or  process, which is used for playing by the said player in a further event without withdrawing, shall not be considered as the amount paid to or deposited with the supplier by or on behalf of the said player.]