Section 4J(1) in Tamil Nadu Entertainments Tax Act, 1939
(1)Notwithstanding anything contained in Sections 4 & 7, there shall be levied and paid to the State Government a tax (hereinafter referred to as the 'entertainment tax') on any cricket tournament conducted by the Indian Premier League [or the Champions League Twenty 20 cricket tournament conducted by the Board of Control for Cricket in India] [Substituted by Act No. 10 of 2013, dated 28.5.2013.] calculated at the rate of twenty five per cent of the gross payment for admission inclusive of the amount of tax.
