Amendment status not verified — confirm the current text below against the official source.
Provisions of Act not to apply to Central and State Governments.- The provisions of this Act shall not apply to any sales or purchases made directly by the Central Government or the State Government. 1[Provided that nothing in this section shall exempt any buyer or purchaser from the State or Central Government from liability to pay the fee payable under section 65.]1 1.Inserted by Act 4 of 1982 w.e.f. 1.5.1968