(1) The tax
under clause (a) of sub-section (1) of section 107, shall not be leviable in
respect of :––
(a) vehicles belonging to the Corporation, Government or the Union of India ;
(b) vehicles intended exclusively for the conveyance, free of charge, of the injured, the sick or the dead ;
(c) vehicles kept by bona fide dealers and vehicles merely for sale and not for use.
(2) The tax under clause (b) of sub-section (1) of section 107 shall not be leviable in respect of animals belonging to the Corporation, the Government or the Government of India.
(a) vehicles belonging to the Corporation, Government or the Union of India ;
(b) vehicles intended exclusively for the conveyance, free of charge, of the injured, the sick or the dead ;
(c) vehicles kept by bona fide dealers and vehicles merely for sale and not for use.
(2) The tax under clause (b) of sub-section (1) of section 107 shall not be leviable in respect of animals belonging to the Corporation, the Government or the Government of India.