Exemptions

(I) The entertainment tax shall not be charged on payment for admission to any entertainment where the Government is satisfied- (a) tlnf- the whole of the collections therefrom are devoted to philanthropic, religious or chantable purposes without any deductions for any expenses of the entertainment; or (b) that the entertainment is of a wholly educational character, or Explanation: Any question whether any entertainment is of a wholly educational character shall be decided by the Government whose decision shall be final. (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 SOCietywhich is established solely for the purpose of promoting the interest of industry or 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 interest of which the society exists or of materials, machinery, appliances, or food-stuffs, used in the production of those products, or of articles which are of material interest in connection with the question relating to the public health, as the case may be. (2) The Government may, by general or special order, exempt either partly or wholly any entertainmen t or class of entertainment or any class of the audience or spectators from liability to the entertainment tax.