Exemption

(1) The entertainments tax shall not be charged on payments for admission to any entertainment where the State Government is satisfied: - (a) that the whole of the takings thereof after deducting the actual expenses of the entertainment to a maximum of twenty give percentum of the total receipt are devoted to philanthropic, religious or charitable purpose; or (b) that the entertainment is of a wholly educational character (any question on that point to be determined in the case of difference by the State Government in the Department of Education); or (c) that the entertainment is provided for partly educational or partly scientific purposes by a society not conducted or established for profit; or (d) that the entertainment is provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture, or the manufacturing industry or some branch thereof or the public health, and which is not conducted for profit, and consists solely of an exhibition of the products of the industry, or branch thereof, for promoting the interests of which the society exists or of materials, machinery, appliances or food-stuff, used in production of those products, or of articles which are of material interest in connection with the questions relating to the public health, as the case may be; or (e) that the entertainment is provided by the management of a Tea Estate for the benefit of the Estate’s labour force for which no charge for admission is made. (2) The State Government may by general or special order exempt any entertainment or class of entertainments from liability to the entertainments tax.