Section 9(1B)(f) in The Taxation Laws (Amendment) Act, 2003
(f)in the Explanation occurring at the end, in clause (a), for sub- clauses (i) and (ii), the following sub- clauses shall be substituted, namely:-" (i) a public sector company, the Central Government, a State Government, and an embassy, a high commission, legation, commission, consulate and the trade representation, of a foreign State and a club; or(ii) a buyer in the retail sale of such goods purchased by him for personal consumption;".