Section 4A(4a)(e) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(e)"gross receipt", in relation to any month or to any month or part thereof, shall mean the aggregate of amounts received or receivable by an owner, or a person for the time being in possession, of any electrical, electronic or mechanical device who exhibits any performance, film or any other programme through cable television network directly to customers or who transmits the signal for exhibition of any performance, film or any other programme telecast to a sub-cable operator.