Exemption from tax

(1) Notwithstanding anything contained in section 3, the Commissioner may subject to such conditions and restrictions as it may impose, exempt, any Government department, fully or partially from payment of entry tax on any specified goods, if such specified goods are provided free of cost by the Government of India or its Agency, thereof under any scheme for public utility. (2) The State Government may, by notification in the Official Gazette, grant exemption to any organisation or undertaking of the Central Government or of the State Government, retrospectively or prospectively, in respect of such goods as may be specified in such notification, from payment of entry tax on entry of such goods into any local area for consumption or use therein provided that such goods are the exclusive property of such organisation or undertaking. (3) The State Government, if considers it necessary in the public interest so to do, may by notification in the Official Gazette, subject to such conditions and restrictions as it may impose, exempt, any importer or class of importers, fully or partially from payment of entry tax on any specified goods and the State Government may also grant such exemption retrospectively : Provided that the State Government may withdraw any such exemption at any time, as it may think fit and proper.