Section 8(4)(c) in The Orissa Entertainment Tax Act, 2006
(c)is provided by a society not constituted for profit and established solely for the purpose of promoting public health or the interests of agriculture, or a manufacturing industry, and consists solely of an exhibition of articles which are of material interest in connection with questions relating to public health or agriculture or are the products of the industry for promoting the interest whereof the society exists or the materials, machinery, appliances or foodstuff used in the production of such products.