Section 3(7) in Tamil Nadu Entertainments Tax Act, 1939
(7)"payment for admission" includes -(a)any payment made by a 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 [***] [Word 'and' was omitted by Tamil Nadu Entertainments Tax (Amendment) Act, 1982 (Tamil Nadu Act 25 of 1982).];(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; [and] [Word 'and' was added by Tamil Nadu Entertainments Tax (Amendment) Act, 1982 (Tamil Nadu Act 25 of 1982).](d)[ any payment deemed to have been made under sub-section (1-A) of section 4 in respect of any taxable complimentary ticket; [Substituted by Tamil Nadu Entertainments Tax (Second Amendment) Act, 1995 (Tamil Nadu Act 39 of 1995).]but shall not include such maintenance charge -(a)in the case of fully air-conditioned theatres and partially air-conditioned theatres in so far as it relates to seats provided with air-conditioned facility, [of One rupee];(b)in the case of non-air conditioned theatres and partially air-conditioned theatres in so far as it relates to seats not provided with air-conditioned facility, [of fifty paise] [Substituted by Tamil Nadu Act 38 of 2004, which shall be deemed to have come into force on the 4th day of October 2004.];and collected by any licensee of cinematograph exhibition under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955):Provided that such maintenance charge shall be printed in the tickets;]
