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Prior to the amendment of Tamil Nadu Entertainments Tax Act 1939 on 4 October 2004, gross was 125 per cent of net for all films. Post-amendment, gross fell to 115 per cent of net.[1] The Commercial Taxes Department disclosed ₹59.09 crore in entertainment tax revenue for the year.[2]
A list of films released in the Tamil film industry in India in 2004: