Power to exempt

1[30.

1. (1) The State Government, if satisfied that it is necessary or expedient so to do in the interest of cottage industries, may by notification exempt any class of co- operative societies or persons from the payment of tax under this Act on the purchase or sale of any goods subject to such conditions as may be specified in such notification.
2. (2) Where a notification under sub-section
3. (1) has been issued by the State Government—
   • (a) a registered dealer shall not be entitled to charge tax on the sales made to such societies or per- sons ; and
   • (b) such sales shall not be included in the taxable turnover of such registered dealer notwithstan- ding anything to the contrary contained in sub- section
4. (2) of section 5.
5. (3) Every notification made under sub-section
6. (1) shall, as soon as may be after it is made, be laid before 2[ * * *] the State Legislature.]