Section 2(8) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(8)"entertainment" means a horse-race or cinematograph exhibition to which persons are admitted on payment 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 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 like the Indian Premier League or the Champions League Twenty 20 cricket tournament conducted by the Board of Control for Cricket in India or any other sports tournament conducted by any person or body of persons for which persons are required to make payment for admission.Explanation. - For the purposes 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;
