Section 5 in The Tamil Nadu Advertisements Tax Act, 1983
5. Exemption from payment of advertisement tax.
(1)The Government may, by notification, issued whether prospectively or retrospectively, make an exemption or reduction in rate in respect of any advertisement tax payable under this Act-(i)on any advertisement or class of advertisements; or(ii)by a person or class of persons.(2)Any exemption from advertisement tax or reduction in the rate of advertisement tax, notified under sub-section (1) may be subject to such terms and conditions as may be specified in the notification.
