Goods exempted from tax under section 9

1. Salt. 2. Handspun yarn and any cloth woven on handloom wholly with handspun yarn. 3. Cloth woven on handlooms wholly or partly with mill yarn, whether fringed or hemmed. 4. Rice issued from Central or State Government depots for sale through fair price shops declared as such by the Government by notification in the Gazette. 5. Sugar as defined in item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944.