Section 2(h) in The Orissa Entertainment Tax Act, 2006
(h)"payment for admission" means any payment made by a person for seat or other accommodation in any form in a place of entertainment and includes-(i)any payment for cable service; or(ii)any payment made for the loan or used of any instrument or contrivance which enables a person to get a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get; or(iii)any payment by whatever name called for any purpose whatsoever connected with an entertainment which a person is required to make in any form as condition of attending or continuing to attend the entertainment either in addition to the payment, if any for admission to the entertainment or without any such payment for admission; or(iv)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 tax or more tax is required.
