Section 3(4) in Tamil Nadu Entertainments Tax Act, 1939
(4)[ "entertainment" means a horse-race or cinematograph exhibition to which persons are admitted [on payment] [Substituted by Tamil Nadu Entertainments Tax (Amend.) Act, 1958 (Tamil Nadu Act V of 1958).], or television exhibition for which persons are required to make payment by way of contribution, or subscription, or installation or connection charges or any other charges collected in any manner whatsoever] [or an amusement] [Inserted by Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998).] or a recreation parlour where a game such as bowling, billiards, snooker or the like is provided [or direct to home service or a cricket tournament conducted by the Indian Premier League] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] [or the Champions League Twenty 20 cricket tournament conducted by the Board of Control for Cricket in India] [Inserted by Act No. 10 of 2013, dated 28.5.2013.];[Explanation. - For the purpose of this clause and other provisions of this Act, "cinematograph exhibition" includes exhibition of film on Television Screen through Video Cassette Recorder [and through Cable Television Network] [This Explanation was added by Tamil Nadu Exhibition of Films on Television Screen through Video Cassette Recorders (Regulation) Act, 1984 (Tamil Nadu Act 7 of 1984).];]
