s 24 Exemption for certain sales
This Act shall not apply to the sale of an article used as a fertiliser of the soil or as a food for cattle or poultry where the sale is in exercise of a statutory power to enforce a right or to satisfy a claim or lien, or where the sale is made by a sheriff, bailiff, or other officer to satisfy a writ of execution, or warrant or decree of any court, or a distress for rent or warrant of distress.