Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in any other law for the time being in force, there shall be levied and collected, for the purposes of this Act, a cess at the first point of sale of goods or classes of goods, as may be specified in the Schedule, by any person in the State . The cess shall be levied and collected at the rate specified in column (3) of the Schedule for any goods or such classes of goods : Provided that, subject to such conditions as may be prescribed in this regard, the Government may exempt, by notification in the Official Gazette prospectively or retrospectively, any such sale of goods or classes of goods from levy of cess collectable under this sub-section. (2) The cess leviable under sub-section (1) of this section shall be payable in the prescribed manner by any person who effects such sales either directly or in the capacity of an agent for some other principal. (3) The cess leviable under sub-section (1) of this section shall be in addition to any tax or duty, by whatever name called leviable on such sale under any other law for the time being in force in the State.]