Section 1
SECTION 1. Section fourteen hundred and sixty of the Administrative Code, as amended by Act Numbered Thirty-two hundred and ninety-three, is hereby further amended to read as follows:
"SEC. 1460. Sales not subject to merchant's tax.—In computing the tax above imposed, transactions in the following commodities shall be excluded:
"(a) Things subject to a specific tax.
"(b) Agricultural products and the ordinary salt when sold by the producer or owner of the land where produced, or by any other person other than a merchant or commission merchant, whether in their original state or not.
"(c) Articles imported into the Philippine Islands and reexported from the same in their original condition by the importer."