Amendment status not verified — confirm the current text below against the official source.
Subject lo the provisions of this Act, there Liability to shall be levied a tax on jute, barn boos, Kendu leaves, mlnerals and mineral-ores carried by motor vehicle, cart, trolley, boat, animal and human agency or by any other means except railways or airways in respect of such r,eriod as specified in Schedules 1 and 11 : ~fovided that no tax shall be levied under this Act, on any such goods in respect of which such tax has already been paid.