The article addresses whether an additional levy in the nature...

The article addresses whether an additional levy in the nature of a surcharge is payable over the tax on taxable turnover of declared goods: it explains that the tax on declared goods is prescribed at a concessional rate for sales against the prescribed declaration and that Section 7 confines the rate and mode of that levy; however a separate provision commencing with a non-obstante clause imposes an additional tax calculated on the tax payable, so the surcharge is a distinct levy with its own taxable event, person, rate and measure and is therefore leviable in addition to the tax, subject to the statutory aggregate ceiling aligning with central law.

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