Section 4D(1) in Tamil Nadu Entertainments Tax Act, 1939
(1)Notwithstanding anything contained in [section 4 of this Act] [Substituted by section 5(i) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989), with effect from 1st July 1989.] in respect of cinematograph film exhibited on Television Screen [through Video Cassette Recorder or through Cable Television Network] [Inserted by Tamil Nadu Act 38 of 1974 and was subsequently omitted by Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989), with effect from 1st July 1989.], there shall be levied and paid to the State Government a tax on each [payment for admission, -(i)at the rate of fifty per cent of the gross payment for admission inclusive of the amount of tax [for old film]; and((ii)) at the rate of sixty per cent of the gross payment for admission inclusive of the amount of tax [for new film] [Substituted by section 4(1) and (2) of the Tamil Nadu Entertainments Tax (Second Amendment) Act, 1998 (Tamil Nadu Act 47 of 1998).].
