Here is a one-liner for ignoring the tar exit status if it is 1. There is no need to set +e
as in sandeep's script. If the tar exit status is 0 or 1, this one-liner will return with exit status 0. Otherwise it will return with exit status 1. This is different from sandeep's script where the original exit status value is preserved if it is different from 1.
tar -czf sample.tar.gz dir1 dir2 || [[ $? -eq 1 ]]