Section 10(1) in Bihar Entertainments Tax Act, 1948
(1)The entertainments tax shall not be levied on payments for admission to any entertainment where the [State] [Substituted by A.L.O. for 'provincial'.] Government is satisfied-(a)that the entire gross proceeds of the entertainment are devoted to philanthropic, religious or charitable purposes without any charge on such proceeds for any expenses of the entertainment; or(b)that entertainment is of a wholly educational character; or(c)that the entertainment is provided for purposes which are partly educational, cultural or scientific by an institution not conducted or established for profit; or(d)that the entertainment is provided by an institution not conducted for profit and established solely for the purpose of promoting the public health or the interests of agriculture or of a manufacturing industry and consists solely of an exhibition of articles which are of material interest in connection with question 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 foodstuffs used in the production of those products.
