Power to exempt

The State Government may, by notification, and subject to such restrictions and conditions as may be specified therein, exempt whether prospectively or retrospectively, in whole or in part,—

1. (i) any class of dealers or persons, or any goods or class of goods, from the payment of entry tax under this Act, in respect of all or any of the local areas, for such period as may be specified in the notification; and
2. (ii) any dealer or class of dealers from any provisions of the Act as may be specified in the notification.