Section 3C(2)(g) in The U.P. Entertainments and Betting Tax Act, 1979
(g)to purchase equipments; or(gg)[ to finance cinema for their re-construction, renovation or up-gradation to increase facilities, for cinema goers.] [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).]