Exemption From Tax

Exemption from tax
No tax under this Act shall be payable on
(a) the sale or purchase of water, milk, salt excluding processed and branded salt, newspapers, or any other goods which the State Government may, by notification, exempt; or (b) the sale or purchase of any goods by the All India Spinners Association or Gandhi Ashram, Meerut and their branches; or (c) the sale or purchase of such goods by such other person or class of persons as the State Government may, by notification in the Gazette, exempt:
PROVIDED that while granting any exemption under clause (a) or clause (b) or clause (c), the State Government may impose such conditions including the condition of payment of such fees, if any, not exceeding eight thousand rupees annually as may be specified by the State Government by notification in the Gazette.
Explanation: In this section, the expression
(a) water does not include mineral water, aerated water, tonic water, distilled water or scented water or manufactured or processed water sold in container sealed with a cork or otherwise or in capsule;
(b) milk does not include condensed milk, powder or baby-milk.