Document Fragment View
Fragment Information
Showing contexts for: dd act in Commissioner Of Income-Tax vs Prasad Film Laboratories P. Ltd. on 14 November, 1996Matching Fragments
16. Entry 60 in List I of the Seventh Schedule to the Constitution of India is "sanctioning of cinematograph films for exhibition". Under this entry, the Cinematograph Act has been enacted. Section 2(c) defines cinematograph as follows :
Section 2(c) :
"Cinematograph includes any apparatus for the representation of moving pictures or series of pictures."
Section 2(dd) of the Act defines film as follows :
"Films means a cinematograph film".
Similarly, the Copyright Act defines "cinematograph film" in section 2(f) as follows :