Amendment status not verified — confirm the current text below against the official source.
Inserted by Act 103/1976 1[[ca] where a tax on sale or purchase of paddy referred to in sub-clause[1] of clause[1] of section 14 is leviable under the law and the rice procured out of such paddy is exported out of India, then, for the purposes of sub- section[3] of section 5, the paddy and rice shall be treated as a single commodity;] 2[[d] each of the pulses referred to in clause [via] of section 14, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law.] (2) Inserted by Finance Act 1996 (3) Inserted by Act 103 of 1976. 3CHAPTER V Liability in Special Cases Inserted by Act 61/1972 w.e.f. 1.4.1973