State Act

19

Section 19. Exemption from tax under other enactments

THE UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981

Act no. 16 of 19811981RepealedUttarakhand (State Act)

This Act was repealed on a date we do not have by the Uttarakhand Goods and Services Tax Act, 2017 (Uttarakhand Act 6 of 2017), s.174(1)(v); it may still apply to matters that began before then.

19. No tax, cess, duty or other levy on advertisements exhibited on screen inside a cinema under any other Uttar Pradesh Act shall be payable where a tax is payable under this Act.