Section 8(2) in Andhra Pradesh Entertainments Tax Act, 1939
(2)[ Any exemption granted under sub-section (1) may be subject to such restrictions and conditions as may be specified in the order and may extend(a)to the whole of the State or to such area or areas as may be specified in such order : or(b)to specified class of theatres in regard to the whole or any part of their entertainments during any period specified in such order.]
