Amendment status not verified — confirm the current text below against the official source.
(1) The entertainments tax and the show tax shall not be charged on payments for admission to any entertainment where the State Govern- ment is satisfied-- (a) that 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 entertain- ment ; or (b) that the entertainment is of a wholly educational charac- ter (any question on that point to be determined in the case of difference by the State Government; or Exemptions. 7 (c) that the entertainment is provided for partly educational or partly scientific purpose 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 manufactur- ing 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 stuffs, or of articles which are of material interest in conn- cetion with the questions relating to the public health, as the case may be. (2) The State Government may, by general or special order, exempt any entertainment or class of entertainments from liability to the entertainments tax and the show tax.