In exercise of the powers conferred by sub-section (1) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby exempts the tax payable by any dealer under section 4 of the said Act on the right to use of cinematographic equipments falling under Entry 17 of Part C of First Schedule and Cine equipments in studios, laboratories, recording theatres and lease of audio, video and satellite rights.

2. This Notification shall be deemed to have come into force on the 29th September 2007 and shall remain in force upto and inclusive of the 28th September 2010.