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State of Telangana - Section

Section 259 in Greater Hyderabad Municipal Corporation Act, 1955

259. Exemption from entertainment tax.

- The entertainment tax shall not be leviable in respect of any entertainment, performance or show-
(a)for admission to which no charge or only a nominal charge, as may be prescribed, is made;
(b)which is not open to the general public on payment;
(c)the proceeds of which are intended to be utilised for a public, educational, cultural or charitable purpose.