Exemption from tax in respect of certain goods

Subject to such restrictions and conditions as may be prescribed including conditions as to licences and licence fees, a dealer who deals in the goods specified in the 1(Fourth Schedule) shall be 2(exempt from tax under this Act in respect of such goods. 3(x    x    x) *The words "including conditions as to the licence and licence fee" were omitted by Act No.4 of 1989 w.e.f.21.1.1989 1. Subs. for the words 'Fifth Schedule' by Act 16 of 1963 w.e.f. 1.8.1963. 2. Subs. for the words 'exempt form tax under Section '5' by Act II of 19958 w.e.f.1.10.1958. 3. The proviso relating to textiles, sugar and tobacco added by Act 5 of 1968 was deleted by Act 9 of 1970 w.e.f.1.6.1970