You can certainly do this, but it some effort to set up. The way I visualize it is you have your table/range of cells used to represent seats. Each seat then has a formula determining checking whether the price of that seat is <= selected price, and at the specific time (which includes date and showtime) is seat available (this data would also need to be stored). If it is, evaluate to true and/or highlight via conditional formatting. To get extra fancy, you could use the double_click event macro to make it so that if you double click on the cell, it changes the values in seat available table to "taken" and disappears.
I'm not sure how much of this work you are needing guidance with (just wanted idea, stuck on portion, needed entire workbook). Could you elaborate on what exact help you are needing?