Amendment status not verified — confirm the current text below against the official source.
(1) For the purpose of providing fund for local authorities in the State of Gujarat, there shall be levied and collected a cess on the turnover of sales of motor spirit by a manufacturer or importer or trader, but after deducting there from such turnover on which cess has been paid on earlier turnover of sales of motor spirit: Provided that such cess shall not be levied at more than one stage. (2) The cess under sub-section (1) shall be levied in such manner and at such rate or rates not exceeding four per cent, of the turnover of sales of such motor spirit, as may be prescribed and different rates may be prescribed for different kinds of motor spirit. (3) The cess levied under sub-section (1) shall be payable by the trader. Bom. LXVI of