The Swara Bhaskar and Riya Shukla starrer 'Nil Battey Sannata' has been declared tax free in Delhi and Uttar Pradesh. "Touched by the story of Nil Battey Sannata, which was filmed in Agra. We have made the film tax free in UP," said Uttar Pradesh CM Akhilesh Yadav. Meanwhile, Delhi CM Arvind Kejriwal called it "a great movie".