Exemptions from payment of tax

Subject to such conditions (if any) as it may impose, the State Government may, if it is necessary to do so in the public interest, by notification in the Official Gazette, exempt any specified class of sales from payment of the whole or any part of the tax payable under this Act, and such exemption shall take effect from the date of publication of the notification in the Official Gazette, or such other date as may be specified therein.