(2)Notwithstanding anything contained in sub-section (1), no tax shall be levied under this section on any advertisement which -(a)[relates to 'non-commercial advertisement' or 'advertisement related to public interest' as defined in the Explanation to sub-section (4) of section 121; or] [[Substituted by the West Bengal Act 28 of 2006, w.e.f. 1.12.2008, for-(a)relates to a public meeting or to an election to Parliament or the State Legislature or a Municipality or any other local authority or to any candidature in respect of such election or.]](b)is exhibited within the window of any building, if the advertisement relates to any trade, profession or business carried on in that building; or(c)relates to any trade, profession or business carried on within the land or the building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held on or upon or in the Same: or(d)relates to the name of the land or the building upon or over which the advertisement is exhibited or to the name of the owner or the occupier of such land or building, or(e)relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration; or(f)relates to any activity of in aid of the Government or a Municipality.
