3E. [ Exemption of tax in certain cases. [Substituted by Taxation Law (Amendment & Validation) Act, 1990 (2 of 1990).]
- No tax shall be levied under sub-section (1) of section 3, Section 3A and section 3B of the Act in respect of entertainments of films exempted under sub-section (2) of section 10 of the Act, if a proprietor sells tickets not above the rate of admission fee (excluding the amount of entertainment tax) approved by the State Government and in such case, a proprietor shall pay to the State Government only the tax levied under sub-section (2) of section 3 of Act.]
