JUDGMENT

B.P. Jeevan Reddy, J.-Tamil Nadu Entertainment Tax Act, 1939 was enacted to impose the tax on entertainments. 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 Section 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 cassettes 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 net-work 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 pla