Amendment status not verified — confirm the current text below against the official source.
(1) Except as otherwise expressly provided in this Act, there shall be levied and collected from every dealer a tax on th e purchases of Raw Jute and Raw Hides and Skins at rates as m'ly be specified in the annual Assam Finance Acts : Provided that for the year ending on th e 31st day of March, 1968, the rates shall be as specified below: - (a) Raw J ute Rupees five per quiutcl, Rupees three per quintol. Provided further that the State Government may, by notificati on in the official Gazette, grant a rebate .- nu t exceeding one per centum of the tax subject tu such conditions as may be specified therein. (2) No tax shall he leviable under th is Act on the taxable good s in respect of which such tax has already f' been paid : Provided that the burden of proving that such tax has a lready been paid, shall be upon the per- son who claims the benefit of this sub-section. T xing au-