.....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 products of the industry, or branch thereof. for promoting the interests of which the society exist or of materials, machinery, appliances, or food-stuffs, 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 a tea estate for the benefit of estate's labor force for which no charge for admission is made. (2) The State Government may by general or special order exempt any entertainment or class of entertainments from 1iablity to the entertainments tax, (3) Notwithstanding anything contained in the Act, the State Government may, by general or special order and subject to such conditions s may be specified in the order, exempt any class of persons from the liability to the entertainment tax under the Act.....
List Judgments citing this section