The expression ‘entertainments’ is a word of general import and in common parlance includes cinema shows, dramatic performances. The expression ‘entertainments’ used in Entry 62 – List II does not draw a distinction between one who derives amusement and one who caters to it. It covers both categories. Court has interpreted the expression ‘entertainments’ in a broad and wide manner and not restricted it to entertainment in a public place. With advancement of technology, there is now entertainment available even on a mobile phone or on a smart watch. Thus, the expression ‘entertainments’ cannot be interpreted in a narrow, pedantic or in a myopic way.
– Hon’ble Justice B.V. Nagarathna, State of Kerala v. Asianet Satellite Communications Ltd., [Civil Appeal No. 9301 of 2013].