Levy of Tax on All Points of Sale Or Purchase

Levy of tax on all points of sale or purchase
Notwithstanding anything contained in sections 3 A and 3D, the State Government may, by notification and subject to such restrictions and conditions as may be specified therein, levy tax at all points of sale or purchase within the State of any goods or class of goods, other than declared goods, at the rates specified in the notifications issued under section 3A or section 3D and if no such notification has been issued in respect of rate of tax, then at the rate of eight per cent as specified in clause (e) of sub-section (1) of section 3 A:
PROVIDED that no tax shall be payable on the part of the turnover on which tax has already been paid on the preceding sales or purchases within the State or on the turnover of preceding sales or purchases as has been exempted under any other provisions of the Act.
Note: Underlined words eight per cent should be read as ten per cent though Act 26 0/1998 did not expressly amend these words in the proviso to s. 3A(l)(e) and in s. 3AA