(1) The entertainments tax shall not be levied 6[on the price for admission] to any entertainment where the local authority is satisfied— 1 Substituted by Act 19 of 1975 (w.e.f 01-08-1975).
2 Inserted by Act 21 of 2013 (w.e.f 25-11-2012).
3 Inserted by Act 33 of 1969 (w.e.f 01-11-1969).
4 Substituted by Act 16 of 2000 (w.e.f 12-05-2000).
5 Substituted by Act 16 of 2000 (w.e.f 12-05-2000).
6 Substituted by Act 19 of 1975 (w.e.f 01-08-1975).
(a) that the entertainment is of a wholly educational character ; or
(b) that the entertainment is provided for purposes which are wholly or partly educational, cultural or scientific by an institution not conducted or established for profit; or
(c) that the entertainment is provided by an institution not conducted for profit 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 material interest in connection with questions relating to public health or agriculture, or of the products of the industry for promoting the interests of which the institution exists or of the materials, machinery, appliances or food stuffs used in the production of those products ; or
(d) that the whole or the net proceeds of the entertainment is devoted to philanthropic, religious or charitable purposes.
1[XXX] 2[XXX] 3[7A. Power to exempt.—(1) Notwithstanding anything contained in this Act, the Government may, by general or special order and for reasons to be specified in such order exempt from liability to tax,—
(a) any enter ta inment o r c lass o f en ter ta inments ; or
(b) any or all of the entertainments provided in a place owned by the Government or a Corporation owned or controlled by the Government.
(2) Any local authority concerned shall be bound to comply with any order made by the Government under sub-section (1).
(3) A local authority may with the previous sanction of the Government, exempt any entertainment or class of entertainments not exempted under subsection (1) from liability to the tax.]