Section 3A(1) in The Assam Amusements and Betting Tax Act, 1939
(1)In the case of cinematograph exhibitions, in addition to the entertainments tax under Section 3, there shall be levied and paid to the State Government of Assam for every show a tax at the rate of ten per centum of the total payment for admission received excluding the amount of tax payable under the Act or Rupees one hundred whichever is less.
