Section 2(b) in The Chennai City Corporation Licensing of Hoardings and Levy and Collection of Advertisement Tax Rules, 2003
(b)"advertisement" means any information exhibited on any screen or board, wall or building either private or public or on any hoarding erected on any private or public land or building or on any framework or other support wholly or in part over any private or public land or building visible to public wholly or partly and will exclude advertisements made in newspapers, broadcast made over radio or telecast in television;
