A SURESH Vs. STATE OF TAMIL NADU

JUDGEMENT

(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:

(2.) The expression "television exhibition", occurring in the above definition, is defined in clause (11) of Section 3 in the following words:

(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.