Saving, exemption, reduction or other modification of tax

(1) Nothing in this Act shall apply to an agricultural tractor, agricultural trailer, agricultural harvester, agricultural power-tiller and other agricultural machinery. (2) The State Government may, by notification, exempt a person or class of persons from liability to pay the whole or part of the tax in respect of any motor vehicle or class of motor vehicles and may exclude any motor vehicle or class of motor vehicles from the operation of this Act.