Exemptions

(1) Subject to the conditions and exemptions, if any, set out in Schedule II attached to this Act, the sales of goods specified therein shall be exempted from taxation under this Act. (2) The State Government, after giving in the Official Gazette such previous notice as may be considered reasonable of its intention, so to do, may by like notification, add to, amend or otherwise modify, the said Schedule and thereupon the said Schedule shall be deemed to be amended accordingly.