Amendment status not verified — confirm the current text below against the official source.
Amendment of section 14 of the Value Added Tax Act, 2005.-Section 14 of the Value Added Tax Act shall be substituted by the following, namely:- “14. Tax shall be payable on the sale price of the goods at the rate not below ten percent and not exceeding fifty percent and subject to such conditions and restrictions, as the State Government may, by notification specify.”