Section 3(10) in Tamil Nadu Entertainments Tax Act, 1939
(10)[ "taxable complimentary ticket" means any complimentary ticket issued in excess of ten complimentary tickets or of two per cent of the seating capacity of the place of entertainment, whichever is less, - [Added by Tamil Nadu Entertainments Tax (Amend.) Act, 1982 (Tamil Nadu Act 25 of 1982).](a)or each entertainment, in the case of single ticket or pass; or(b)or each season, in the case of season ticket or pass.Explanation. - For the purpose of determining the taxable complimentary ticket under this clause, any fraction of a ticket shall be regarded as one ticket:][Provided that in the case of a cricket tournament [***] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] any complimentary ticket issued in excess of two per cent of the seating capacity of the stadium shall be taxable.]
