Section 2(5) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(5)"cable television" means a system organized for television exhibition by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder;
