Section 2(h) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(h)[ "Video Cassette Player" or "V.C.P." means an apparatus designed to replay sound and picture in both black and white and colour 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. broadcast is duly licensed under the Madhya Pradesh Cinemas (Regulation) Act, 1952 (No. 17 of 1952).] [Inserted by M.P Act No. 3 of 1991 (w.e.f. 1-4-1991).]
