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....75, 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 Act, 61 of 1972, w.e.f. 1.10.1958 (retrospectively) for "th....

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....he 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 sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, 4[and tax has been paid under this Act in respect of the sale of such goods in the course of inter-State trade or co....