Section 3(7) in Andhra Pradesh Entertainments Tax Act, 1939
(7)"Payment for admission" includes(a)any payment made by the person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher tax is required;(b)any payment for seats or other accommodation in a place of entertainment; and(c)any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;
