Composition levy.

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.... opt to pay, in lieu of the tax payable by him, an amount calculated at such rate, as may be prescribed, but not exceeding,- (a) one percent of the turnover in State in case of a manufacturer; (b) two and a half percent of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II; and (c) half percent of the turnover in State in ....

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....er section 52; and (e) he is not a manufacturer of such goods, as may be notified by the Government, on the recommendations of the Council: Provided that where more than one registered persons are having the same Permanent Account Number (issued under the Income-tax Act, 1961) (Central Act 43 of 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unles....