Section 31(1) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(1)The State Government may, ^subject to the provisions of any rules made in that behalf, by notification in the official Gazette exempt] totally or partially from payment of tax- (a) any goods required to be so exempted in pursuance of any international arrangement or obligation; (b) goods carried by or on behalf of any institution, recognised association or a public body in furtherance of any educa- tional, medical, philanthropic or similar object; (c) tractor-cum-trailers owned by an agriculturist when used by him for or in connection with agricultural operations or the carriage of his agricultural produce to a market; (d) goods carried in such special or exceptional circumstances for such period and on such terms and conditions as may be specified in the notification; or 1 [(e) goods carried in any class of private goods vehicles or public goods vehicles, other than those falling under clause (c), or goods carried in any goods vehicles belonging to any class of persons.]
