Amendment status not verified — confirm the current text below against the official source.
(1) No tax shall be payable in respect of ------ (a) any advertisement exhibited for or on behalf of any Government or local authority; 1.Chapter-IV Added proviso by section 15 of U.P. Act No. 12 of 1989. 2.Added proviso by section 16 ibid. 24 [The Uttar Pradesh Advertisements Tax Act 1981] [Section 7-9] (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. Refund of tax