Section 295R. The provisions of sections two hundred and ninety-five P to two hundred and ninety-five W, inclusive, shall not apply to sales at retail made:—
(a) Where motor fuel is advertised or offered for sale or sold upon the final liquidation of the business of said retail dealer.
(b) Where motor fuel is sold in good faith to meet the price of a competitor.
(c) Where motor fuel is advertised or offered for sale or sold by any fiduciary or other officer acting under the order or direction of any court.
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