Section 3(2) in The U.P. Advertisements Tax Act, 1981
(2)The rate of tax referred to in sub-section (1) shall not exceed (a)in the case of an advertisement short, for every forty five metre or part thereof twenty five rupees per week or part thereof;(b)in the case of a trailer of film two rupees per day,(c)in the case of a slide filly paise per slider per day,(d)in the case of any other advertisement fifty paise per advertisement per day.
