Section 6(2) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(2)No tax shall be leviable in respect of any [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.] owned and used by an educational institution, which is recognised by the State Government or by any officer authorised by the State Government in this behalf and which, on an application being made to the prescribed authority in the prescribed form, is exempted by such authority, after such enquiry as it deems fit to make, from payment of the tax, subject to such terms and conditions as may be prescribed.
