Old and used motor vehicles and LPG/CNG supplies exempted from state tax, taxed only on supplier margin with ITC exclusion. Exempts state tax on specified intra state supplies of old and used goods and motor vehicles by taxing only the supplier's margin at prescribed rates; margin is defined as consideration less depreciated value for assets with claimed depreciation or as selling price less purchase price otherwise, with negative margins ignored; exemption is inapplicable if the supplier has availed input tax credit.