(1) The entertainments tax shall not be charged on payments for admission to any entertainment where the Commissioner is satisfied –
(a) that the whole of the takings there, after deducting the actual expenses of the entertainment to a maximum of twenty five per cent of the total receipt are devoted to philanthropic, religious or charitable purposes; or
(b) that the entertainment is of a wholly educational character (any question on that point to be determined in the case of difference by the State Government in Education Department); or
(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 society which is established solely for the purpose of promoting the interest of the 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 product of the industry, or branch thereof, for promoting the interests of which the society exists or of materials, machinery, appliances, or foodstuff used in the production of those products, or of articles which are of material interest in connection with the questions relating to the public health, as the case may be; or
(e) that the entertainment is provided by the management of a tea estate for the benefit of estate’s labour force for which no charge for admission is made.
(2) The Commissioner may, by general or special order, exempt any entertainment or class of entertainments from liability to the entertainments tax.
(3) Notwithstanding anything contained in the Act, the Commissioner may, by general or special order and subject to such conditions as may be specified in the order, exempt any class of persons from the liability to the entertainment tax under the Act for admission to any entertainment or class of entertainments.