Section 2(g) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(g)[ "Video Cassette Recorder" or "V.C.R." means an apparatus designed to record sound and picture in both black and white and color on magnetic tape and to replay them on T.V. screen when required or play back on T.V. screen tapes recorded on other machines and prerecorded cassettes of movies and when fitted with R.F. tuner sections or monitors for transmission and reception of radio and T.V. broad casts is duly licensed under the Madhya Pradesh Cinema Regulation Act, 1952 (No. 17 of 1952)] [Inserted by M.P. Act No. 34 of 1983.] [and includes Video Cassette Player] [Inserted by M.P. Act No. 3 of 1991 (w.e.f. 1-4-1991).];
