Amendment status not verified — confirm the current text below against the official source.
Explanatzon.-Where a tax has been levted in respect of copra, the tax, if any, levied and collectt>d m respect of the cocoanut from which such copra ts produced shall be refunded. " ; (2) notification No. Hl~I5501/58JRD (Notification II) dated the 1st Apnl, 1958, issued under dame (vzz) of section 5 of the said Act, shall, for the purposes of, and m relation to, the assessment, levy and collect ton of tax under the satd Act on the purchases of cashewnut wtth or wtthout shells, cocoanut or copra made on or after the I st day of Apnl, 1958 and before the 1st day of Apnl, 1962, be deemed to have effect as 1f for the words " cocoanut includmg cop1 a " and "cashewnut including its kernel" m that notification, the words 'cocoanut and copra " and "cashewnut w1th or w1thout shells" were respectively substituted ; (3) notification No. 8572J57JH2JRD (Notification I) dated the 30th September, 1958, issued under ~ectton G of the sa1d Act, shall, for the put poses of, and m relatiOn to, the assessment, levy and collection of tax under the said Act on the purchases of cocoanut or copra made on 01 after theist dayofOctober, 1958and before the lstdayof Aprill962, be deemed to have effect as if for the words "cocoanut includin~ copra" in both places where they occur m that notification, the words "cocoanut and copra" wet e substituted, (4) nottfication No. G.O.MS. 323/Revenue dated the 31st March, 1962, issued unde1 clause (vzz) of secti0n 5 of the sa1d A<..t, shall, for the purposes of, and m relatton to, the assessment, levy and collection of ! i I I I ! -------------------- '\ 103 tax under the said Act on the purchases of cashewnut with or without shells, cocoanut or copra made on or after the lst day of Apnl, 1962 and before the bt day of Apnl, I 963, be deemed to have effect as if for the w01ds "cashewnut mcludmg Its kernels" and "cocoanut including copta" m that notification, the words "cashewnut with or without ~hells" and "cocoanut and copra" w~re respectively substituted.