(2)Notwithstanding anything contained in sub-section (1), no tax shall be levied under this Section on any advertisement which-(a)relates to a public meeting or to an election to Parliament or the State Legislature or the Municipality or any other local authority or to 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 the 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, upon or in such land or building, or(d)relates to the name of the land or the building upon or over which the advertisement is exhibited or the name of the owner or the occupier of such land or building, or(e)relates to the business of any airport or port or railway administration, and is exhibited within such airport or port or railway station or upon any wall or other property of an port, or railway station, or(f)relates to any activity of the Central Government or the State Government or any local authority.
