(1) The entertainments tax and the show tax shall not be charged on payments for admission to any entertainment where the State Government 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 entertainment ; 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; or Exemptions.
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(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 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 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 conncetion 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.
13. Where the State Government is satisfied that the whole of the net proceeds of an entertainment is devoted to philanthropic, religious or charitable purposes, and that in calculating the net proceeds not more than twentyfive percent of the gross proceeds have been deducted on account of the expenses of the entertainment, it shall repay to the proprietor the amount of the entertainment tax and of the show tax paid in respect of the entertainment.