Section 109. Exemption from taxes on vehicles and animals.

(1) The tax under clause (a) of sub-section (1) of section 107, shall not be leviable in respect of :–– (a) vehicles belonging to the Corporation, Government or the Union of India ; (b) vehicles intended exclusively for the conveyance, free of charge, of the injured, the sick or the dead ; (c) vehicles kept by bona fide dealers and vehicles merely for sale and not for use. (2) The tax under clause (b) of sub-section (1) of section 107 shall not be leviable in respect of animals belonging to the Corporation, the Government or the Government of India.