Section 2(g) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(g)[ "luxury-cum-entertainment product" means any product which is ordinarily used for providing audio, visual or audio-visual entertainment, as may be specified by the State Government by notification;] [Clauses (g), (h) and (i) inserted by W.B. Act 3 of 2000.]
