Section 2(i) in The Karnataka Entertainments Tax Act, 1958
(i)"payment for admission" includes,-(i)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;(ii)any payment for seats or other accommodation in a place of entertainment;(iii)[ any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get; [Sub clauses (iii) to (v) inserted by Act 3 of 1985 w.e.f 10.01.1985](iv)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;
