Section 183. Exemptions from certain taxes mentioned in section 172.

(1) The tax under clause (b) of sub-section (1) of section 172 shall not be leviable in respect of—\br@s (a) vehicles and boats belonging to the 1Corporation ;\br@s (b) vehicles and boats vesting in the Union of India except where the provisions of clause (2) of article 285 of the Constitution of India apply ;\br@s (c) vehicles and boats vesting in any State comprised in the Union of India and used solely for public purposes and not used or intended to be used for purposes of profit ;\br@s (d) vehicles and boats intended exclusively for conveyance free of charge of the injured, sick or dead ;\br@s (e) children’s perambulators and tricycles ;\br@s (f) vehicles or boats kept by bona fide dealers in vehicles or boats for sale merely, and not used.\br@s (2) The tax under clause (c) of sub-section (1) of section 172 shall not be leviable in respect of —\br@s (a) animals belonging to the 1Corporation ;\br@s (b) animals vesting in the Union of India except where he provisions of clause (2) of article 285 of the Constitution of India apply;\br@s (c) animals vesting in any State comprised in the Union of India and used solely for public purposes and not used or intended to be used for purposes of profit.\br@s (3) If any question arises under clause (b) or clause (c) of subsection (1) or clause (b) or clause (c) of sub-section (2) whether any vehicle, boat or animal vesting in the Union of India or any State comprised therein is or is not used or intended to be used for purposes of profit, such question shall be determined by the State Government whose decision shall be final.\br@s