143. Exemptions from the tax.

(a) vehicles, boats and animals belonging to the Corporation other than vehicles or animals used exclusively for the purposes of the Transport Undertaking.
(b) vehicles, boats and animals vesting in the [Government] and used solely for public purposes and not used or intended to be used for purposes of profit including vehicles, boats and animals belonging to the Defence Forces;
(c) vehicles and boats intended exclusively for the conveyance free of charge of the injured, sick or dead;
(d) children's perambulators and tricycles;
(e) vehicles belonging to municipal officers or servants who are required by the terms of their appointment to maintain a conveyance for the discharge of their duties:
(f) vehicles or boats kept by bona fide dealers in vehicles or boats for sale merely, and not used:
[(g) vehicles used exclusively for the conveyance of disabled person:]