Section 8 in Andhra Pradesh Entertainments Tax Act, 1939
8. Entertainment exempted from payment of tax.
(1)The State Government may, by general or special order, grant exemption from payment of the entertainment tax to any entertainment where they are satisfied(a)that the entertainment is meant for the education and entertainment of the children;(b)[ that the entertainment is a film produced or exhibited by or under the authority of the Government of India or the State Government or under the auspices of the Director of Film Festivals, the National or State Government Corporation,] [Substituted by Act No. 4 of 1986, dated 29.3.1986.](c)that the entertainment belongs to such other class as may be prescribed:[***] [Omitted 'Proviso' by Act No. 4 of 1986, dated 29.3.1986.](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.]
