B. P. Jeevan Reddy, J. - (1.) Tamil Nadu Entertainment Tax Act, 1939 was enacted to impose the tax on entertainment. By Act 37 of 1994 the Act was amended to bring within its purview what is called cable television. The expression cable television is defined in clause 2-B of S.3. The definition reads:"Cable Television means a system organised for television exhibition by using a video cassette or disc or both, recorder or player of similar such apparatus on which pre-recorded video casettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder."
(2.) The expression "television exhibition", occurring in the above definition, is defined in clause (11) of Section 3 in the following words: "television exhibition means an exhibition with the aid of any type of antenna with a cable network attached to it or cable television, of a film, or moving picture or series of moving pictures, by means of transmission of television signals by wire where subscribers television sets at residential or non-residential place are linked by metallic coaxial cable or optic fibre cable to a central system called the head-end."
(3.) The expression "entertainment" is defined in Clause (4) of Section 3 thus: "Entertainment means a horse race or cinematograph exhibition to which persons are admitted on payment or television exhibition for which persons are required to make payment by way of contribution, or subscription, or installation or subscription, or installation or connection charges or any other charges collected in any manner whatsoever. Explanation - For the purposes of this clause and other provisions of this Act, Cinematograph exhibition includes exhibition of film on Television screen through Video Cassette Recorder and through cable television network." ;