Section 4(8A) in Telangana Value Added Tax Act, 2005
(8A)[ Notwithstanding anything contained in subsection (8), a producer of a feature film, who transfers the right to use the film to the distributors or the exhibitors for the purpose of exhibiting such films in the theatres, may opt to pay tax by way of composition as may be prescribed.Explanation: - wherever tax is paid under sub-section (8A) by any producer in respect of any film, the subsequent transfer of right to use such film for exhibition in the theatre shall not be liable to tax under sub-sections (8) and (8A).] [Inserted by Act No.4 of 2009.]
