Section 7
Entertainment exempted from payment of tax.—(1) The entertainments tax shall not be levied on payments for admission to any entertainment where the local authonty is satisfied—
7. Entertainment exempted from payment of tax.—(1) The entertainments tax shall not be levied on payments for admission to any entertainment where the local authonty is satisfied—
(a) that the entertainment «s of a wholly educational character ; or
(b) that the entertainment is provided for purposes which are wholly or partly educational, cultural oi scientific by an institution not Conducted or established for profit ; or
(c) that the entertainment is provided by an institution not conducted for piofit and established solely for the purposes of promoting public health or the interests of agriculture or a manufacturing industry, and which consists solely of an exhibition of articles which are of mateua! interest in connection with questions relating to public health or agriculture, or of the products of the industry for promoting the intei ests of which the institution exists or of the materials, machinery, appliances or food stuffs used in the pioduction of those products ; or
(d) that the whole or the net proceeds of the entertainment is devoted to philanthropic, religious or charitable purposes.
(2) Any dispute as to whether an entertainment is of the character referred to in any of thec'.auces of sub-section (1) shall be leferred to the District Collector, whose decision shall be fail.
(3) The Government may in consultation with the local authority concerned, by Older, exempt any particular entertainment or class of entertainments from liability to the tax. The local authonty shall have power to grant exemption in any other case subject to the previous sanction of the Government.
Roop's Law Assist