Section 7(1) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(1)The entertainments tax shall not be levied where the State Government is satisfied, -(a)that the entire gross proceeds of such entertainment are devoted to philanthropic, religious or charitable purpose without any charge on such proceeds for any expenses of the entertainment, or(b)that such entertainment is of a wholly educational character, or(c)that such entertainment is provided for purposes which are wholly or partly educational, cultural or scientific by a society not conducted or established for profit, or(d)that such entertainment is provided by a society not conducted for profit and established solely for the purpose of promoting the public health or the interest of the industry or of agriculture or of a manufacturing industry or of any branch thereof and consists solely of an exhibition of, -(i)articles which are of material interest in connection with question relating to the public health, or(ii)the products of any such industry or branch thereof, for promoting the interests of which the society exists, or(iii)materials, machinery, appliances or food stuff used in the production of those products.
