Section 2(a) in The U.P. Entertainments and Betting Tax Act, 1979
(a)'admission to an entertainment' includes admission to any place in which [the entertainment is held or any place wherefrom entertainment is provided by means of the cable television network or Direct to Home service or any other emerging transmission by whatever name called;] [Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009) for the words 'the entertainment is held'.]
