Exemption from taxes on vehicles and animals.

Infrastructure2000446 sections

Statutory text

(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.

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