Section 29(1) in The Gujarat Entertainments Tax Act, 1977
(1)The State Government may, by notification in the Official Gazette, exempt either wholly or partly, any entertainment or class of entertainments from payment of tax, [***] [The words and figure 'or from payment of additional tax leviable under section 5 or from both' which were inserted by Gujarat 21 of 1978, Section 5 were subsequently deleted by Gujarat 10 of 1981, Section 6 (w.e.f. 20-03-1981).] subject to such conditions as may be specified therein-(a)where such entertainment is provided for any educational, medical, charitable, philanthropic or such other purpose; or(b)where the State Government considers it necessary so to do in the public interest.
