Section 2(e) in The Karnataka Entertainments Tax Act, 1958
(e)[ 'Entertainment' with all its grammatical variations and cognate expressions means,- [Substituted by Act 7 of 1997 w.e.f 01.04.1997](i)a horse race [or live telecast of a horse race] to which persons are admitted on payment;(ii)Cinematograph show including video shows to which persons are admitted on payment or exhibition of films or moving pictures which are viewed and heard on the television receiving set, with the aid of any type of antennae with the cable network attached to it [or without a cable network attached under the Direct To Home scheme] [Inserted by Act 5 of 2006 w.e.f 01.04.2006] or cable television for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever;(iii)any amusement [or recreation or any entertainment provided by a multi system operator] [Inserted by Act 5 of 2002 w.e.f 01.04.2002] or exhibition or performance or pageant or a [x x x] [Omitted by Act 3 of 1998 w.e.f 01.04.1998] game or sport whether held indoor or outdoor to which persons are admitted on payment;]
