(1) The State Government may, if it is necessary so to do in public interest, by notification, exempt, either in full or in part, the tax payable under this Act by any specified class of dealers or importers other than a dealer or on any class of specified goods.
(2) Any exemption notified under sub-section (1) may be subject to such restrictions and conditions as may be specified in the notification.
(3) The State Government may, by notification, withdraw, cancel or vary any notification issued under sub-section (1). with prospective or retrospective effect.
Power of State Government to amend Schedule.
Power to exempt tax.
West Ben. Act XXXVII of
2003.
West Ben. Act XL1X of 1994.
Registration of dealers, and under certain conditions.
of importer other than dealer
CHAPTER IV Registration, return and payment of tax