Section 3(2) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(2)[ The [State] [Added by East Punjab Act 29 of 1949.] Government may by notification exempt any [-] [See Punjab Act 10 of 1974.]sales of motor spirit from liability to pay tax under the Act, either wholly or partially and on such conditions as it may think fit to impose] [Sub-section (1) of section 3, substituted by President Act 10 of 1966, and then substituted by Punjab Act 20 of 1969, w.e.f. 1.11.1967 and again substituted by Punjab Act 8 of 1986.].
