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The Tamil Nadu Advertisements Tax Act, 1983 

            On every advertisement exhibited for payment at any place of entertainment by means of cinematograph through slides or films, tax shall be levied and collected as advertisement tax.

                    i)                        Not exceeding 60 paise per slide per show, and

                   ii)                        Not exceeding Rs.1.50 per film per show. 

            The tax shall be charged on and paid by the Proprietor.

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