1 [6. Levy of sales tax on the goods specified in the Schedules
2(1)There shall be levied a sales tax on the turnover of sales of goods specified in column (2) in Schedule B, C, D or, as the case may be, E, at the rates set out against each of them in column (3) of the respective Schedule.]
3[(2) Notwithstanding anything contained in sub-section (1), there shall be levied a sales tax, in addition to the sales tax leviable under sub-section (1), on the sales of any motor spirits specified in Schedule D at such rate per litre, if any, as may be set out from time to time against each of the Motor spirits, in column (3) of the said schedule.]
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1 Section 6 substituted by Mah. Act No. XIV of 2005, dated the 31st March, 2005 w.e.f. 1.4.2005
2. Section 6 was renumbered as sub-section (1) and shall be deemed to have been added w.e.f. 1 st April, 2005 by Mah. Act No. XXII of 2009, dated 16.12.2009.
3. Sub-section (2) was added and shall be deemed to have been added w.e.f. 1st April, 2005 by Mah. Act No. XXII of 2009 dt. 16.12.2009 |