Section 3C(2) in The Karnataka Entertainments Tax Act, 1958
(2)[ Notwithstanding anything contained in [section 3 [x x x] [Inserted by Act 3 of 1985 w.e.f. 10.1.1985]], in the case of a cinematograph show of a film other than a Kannada, Kodava, Konkani [Tulu or Banjara film] [Substituted by Act 26 of 2000 w.e.f. 14.8.2000] which has secured, after the first day of April, 1981, [a best feature film award] [Substituted by Act 17 of 1988 w.e.f. 14.9.1988] granted by the Central Government or any State Government or an internationally recognised award notified by the State Government, no entertainments tax shall be payable for a period of six months from such date as may be specified by the State Government.][Explanation. [Substituted by Act 2 of 1983 and omitted by Act 6 of 1995 w.e.f. 27.9.1994] - x x x][Explanation. [Inserted by Act 7 of 1997 w.e.f. 1.4.1997 and omitted by Act 18 of 1997 w.e.f. 20.9.1997] - x x x]
