Exemptions

(1) The entertainments tax shall not be charged on payments for admission to any entertainment where the Chief Commissioner is satisfied that- (a) the whole of the takings thereof are devoted to philanthropic, religious or charitable purposes without any charge on the takings for any expenses of the entertainment; or (b) the entertainment is of a wholly educational character; or (c) the entertainment is provided for partly educational or partly scientific purposes by a society not conducted or established for profit; or (d) the entertainment is provided by a society which is established solely for the purpose of promoting the interests of any industry including any manufacturing industry, or of agriculture or any branch of any industry or agriculture or of public health and which is not conducted or established for profit. (2) Where the Chief Commissioner is satisfied that the whole of the net proceeds of an entertainment are devoted to philanthropic, religious or charitable purposes and that in calculating the net proceeds not more than twenty-five percent of the gross proceeds have been deducted on account of the expenses of the entertainment, he shall repay to the proprietor the amount of the entertainments tax paid in respect of the entertainment. (3) The Chief Commissioner may, by general or special order for reasons to be recorded, exempt any entertainment or class of entertainments from liability to the entertainments tax.