8B. Levy of additional tax
(1) Notwithstanding anything contained in this Act, there shall be levied and collected on the taxable turnover of a person, other than the registered person, an additional tax, which shall be calculated at the rate of ten percentum of the tax, payable by him under this Act:
Provided that the aggregate of tax and the surcharge payable under this, shall not exceed in respect of the goods, declared to be of special importance in inter-state trade or commerce under section 14 of the central sales Tax Act, 1956, the rate fixed under section 15 of that Act.
(2) Except as otherwise provided in sub-section(1), the provisions of this Act shall, so far as may be, apply in relation to the additional tax, leviable under sub-section(1) as they apply in relation to the Tax, leviable under any other provision of this Act. |