State sales tax threshold triggers suspension of central disbursements unless central government directs otherwise. The proviso to paragraph 4(i) of the Second Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 is substituted so that, for each financial year commencing on and after the 1st day of April, 2003, if a State levies and collects a tax on the sale or purchase of goods listed in column (3) of the First Schedule at a rate exceeding four per cent. of value as determined under section 4 of the Central Excise Act, 1944, no sums shall be payable to that State under this paragraph for that financial year unless the Central Government, by special order, directs otherwise.