Omitted

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.... words "three percentage" by the Central Sales Act, 1975, w.e.f. 1.7.1975. words "three percentage" were substituted for the words "two percentage" by Act 13 of 1966, w.e.f. 1.7.1966; The words "two percentage"were effective from 1.10.1958. 3. Omitted vide Finance Act, 2002, w.e.f. 11.05.2002, earlier read a "and such tax shall not be levied at more than one stage". 4. Substituted vide the A....

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....namely:- ^      ^     (a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed ^2[five] per cent of the sale or purchase price thereof ^3[***]; ^      ^     (b)  where a tax has been levied under that law in respect of the ....

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.... amount of tax levied on such paddy;] ^          7[(ca) where a tax on sale or purchase of paddy referred to in sub-clause (i) of clause (1) of section 14 is leviable under that law and the rice procured out of such paddy is exported out of India, then, for the purposes of sub-section (3) of section 5, the paddy and rice shall be treated as a si....