Section 3(6) in The U.P. Entertainments and Betting Tax Act, 1979
(6)Where in a hotel or a restaurant, entertainment by way of cabaret or floor show (by whatever name called, but excluding a mere band in attendance or recorded music) is provided alongwith any meal or refreshment with a view to attracting customers, whether or not [aggregate payment required for admission] [Substituted by U.P. Act No. 25 of 2009 for 'payment for admission' (w.e.f. 16.6.2009).] is charged distinctly for such entertainment, [thirty per cent] [Substituted by U.P Act No. 25 of 2009 for 'twenty per cent' (w.e.f. 16.6.2009). ] of the amount payable by the customer for such meal or refreshment or the amount charged distinctly for such entertainment, whichever is higher, shall be deemed to be the [aggregate payment required for admission] [Substituted by U.P. Act No. 25 of 2009 for 'payment for admission' (w.e.f. 16.6.2009).] to such entertainment and the tax shall be levied and paid accordingly.
