State Act

THE UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981

This Act was repealed on a date we do not have by the Uttarakhand Goods and Services Tax Act, 2017 (Uttarakhand Act 6 of 2017), s.174(1)(v); it may still apply to matters that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

6. (1) No tax shall be payable in respect of ------ (a) any advertisement exhibited for or on behalf of any Government or local authority; (b) any slide relating to the exhibition of feature films in the cinema in which the slide is being exhibited. (2) Where the District Magistrate, or any other officer authorized by the State Government in this behalf, is satisfied that any advertisement is exhibited for philanthropic, charitable or educational purposed without any profit, he may exempt such advertisement from payment of tax.