Section 4(3) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(3)[ No tax shall be levied and collected on and from a holder of a video cassette recorder set or sets or a holder of a video cassette player set or sets under clause (c) of sub-section (1) for any yera or part thereof subsequent to the year 2000.] [Sub-sections (3) and (4) inserted by W.B. Act 3 of 2000.]
