49. Exemptions. - (1) Subject to the conditions or exemptions, if any, specified in relation to them, the following classes of sales or purchases shall be exempt from the payment of the whole of tax payable under the provisions of this Act, namely:-
(i)Sales to the Canteen Stores Department (India) of goods certified by it as being intended for being sold directly or through Canteens to members of the Armed Forces of India at any place whether in Gujarat State or outside it;(ii)Sales by the Canteen Stores Department (India) to the Unit Canteens run by officers of the Armed Forces of India, of goods which are intended for being sold to members of the Armed Forces of India;(iii)Sales by unit Canteens run by officers of the Armed Forces of India, of goods obtained by such Unit Canteens from the Canteen Stores Department (India), to members of the Armed Forces of India;(iv)Sales of goods by the Canteen Stores Department (India) to members of the Armed Forces of India:(v)Sales to branches or depots of the Military Farms Department (India) situated in the State of Gujarat, of milk products including cream, butter, ghee, and khoa (except buttermilk, curds, lass and chakka, and sweetmeats including shrikhand, basudi and dudhpak), certified by the officers in charge of the said branches or depots as being intended for being supplied directly or through the parent farms conducted by the said department anywhere in India, to the members of the Armed Forces of India;(vi)Sales of goods to the offices and agencies of the United Nations Organisation specified hereunder, if the purchasing office or agency furnishes to the selling dealer a certificate in the prescribed form declaring inter alia that the goods are purchased for official use of such office or agency, namely:-(1)The United Nations World Health Organisation;(2)The United Nations Children's Fund;(3)The United Nations Information's Centre;(4)The United Nations Technical Assistance Board;(5)The United Nations Military Observers Group in India and Pakistan;(6)The International Labour Office;(7)The United Nations Food and Agriculture Organisation;(8)The United Nations Educational Scientific and Cultural Organisation;(vii)Sales of goods to the duly accredited representatives of CARE India (Co-operative for American Relief Everywhere, Incorporated), if the accredited representative furnishes to the selling dealer a certificate in the prescribed form declaring inter alia that the goods are purchased by CARE India for distribution in India free of cost.(2)Subject to such conditions, as it may impose, the State Government may, if it considers it necessary so to do in the public, interest, by notification in, the Official Gazette, exempt any specified in of sales or purchases from payment of the whole or any part of any tax payable under the provisions of this Act.(3)Every notification issued under sub-section (2) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make, during the session in which it is so laid or the session immediately following. Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and Shall the upon take effect.
