52. Exemption of certain sales and purchases.-

(1) Subject to such conditions as it may impose, the Government may, if it is necessary so to do in the public interest, by notification in the official Gazette, exempt any sales or purchases made to or by class of dealers or persons specified in the said notification from payment of the whole or any part of any tax payable under the provisions of this Act and any notification issued under this Section may be issued so as to be retrospective to any date not earlier than the 1^st April, 2005 and such exemption shall take effect from the date of publication of the notification in the official Gazette or such other earlier or later date as may be mentioned therein;

(2) Where any dealer or person has purchased any goods under a declaration or certificate given by him under any notification issued under this Section and:-

(a) Any of the conditions subject to which such exemption was granted, or

(b) Any of the recitals or the conditions of the declaration, or certificate are not complied with for any reason whatsoever, then, without prejudice to the other provisions of this Act, such dealer or person shall be liable to pay tax on the sale price of the goods at the rate set out against each of such goods in the schedules notwithstanding that such dealer or person was not liable to pay tax under any provisions of this Act and accordingly the dealer or the person who has become liable to pay tax under this sub-section shall file a return in the prescribed form to the prescribed authority within prescribed time and shall include the sale price of such turnover in his return, and pay the tax in the prescribed manner. The tax due from any such dealer or person shall be assessed and recovered as if the person or dealer is a dealer liable to be proceeded against under the provisions of this Act.

(3) If the Commissioner has reason to believe that any person or dealer is liable to pay tax under sub-section (2), the Commissioner shall, after giving a reasonable opportunity of being heard, assess the amount of tax so due.