Delhi Sales Tax, 1975
CHAPTER X- Miscellaneous 66. Exemptions
(1) If the 1[lieutenant Governer] is of opinion that it is necessary or expedient in the public interest so to do, he may 2[***], exempt, by notification in the Official Gazette, and subject to such conditions, if any impose specified class of sales by any specified class of dealers from payment of the whole or any part of the tax payable under this Act.
(2) If inrespect of any sales which are exempt from payment of tax under sub-section (1), a breach of any of the conditions subject to which such exemption was granted is committed, the dealer is responsible for such breach shall be liable to pay tax in respect of all such sales as if no such exemption had been granted.
1. Subs. for “Administrator” by Delhi Act 1 of 1998, w.e.f. 2.3.1998.
2. Words “with the previous approval of the Central Government” were deleted by Delhi Act 1 of 1998, w.e.f. 2.3.1998