(1) The entertainments tax shall not be levied on payments for admission to any entertainment where the local auth011ty JS sati~fied-
(a) that the ente"rtainment is of a wholly educational character;
or {b) that the entertamment is provided for purpose~ wh1ch are wholly or partly educational, cultural 01 scientific by an institution not conducted or established for profit ; or \ ----- -----. - -\--
(c) that the entertainment is prov1ded by an institution not conducted for p10fit and ~tablished ~olely for tl•·- purposes of promoting pubhc health or the interests of agriculture or a manufacturmg mdustry, and whtch com1sts solely of an exhibition of articles which are of mate11al interest in connection with quest1ons relatmg to public health or a~nculture, or ofthe products of the industry for promotmg the mte1ests of which the institution exist~ or of the materials, machmery, apphances or food stuffs used m the p10duction of those products ; or
(d) that the whole or the net proceeds of the entertainment is devoted to philanthropic, rehgious or charitable purposes.
(2) Any dispute as to whether an entertamment is of the character referred to in any of the clauces of sub-~ection ( 1) ~hall be 1 eferred to the Dtstrict Collector, whose dec1swn shalJ be fa1l.
(3) The Government may m consultatiOn with the local authonty concerned, by 01der. exrmpt any particular entertainment or cla~s of entertainments from habilitv to the tax. The local auth011ty shall have power to grant exemption in any othn case subject to the previous sanction of the Government.