State Act

The Kerala Local Authorities Entertainments Tax Act 1961

7. Entertainment exempted from payment of tax.—(1) The entertainments tax shall not be levied 6[on the price for admission] to any entertainment where the local authority is satisfied— (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]