Amendment status not verified — confirm the current text below against the official source.
a tax at the rate specified in section 3 of the said Act : h L Provided that no tax shall be levied under this section on the stocks of motor-spirit held by such dealer on such date if in respect of s ~ ~ c h stocks tax has already been paid . under the '[Tamil Nadu] Sales of Motor Spirit Taxation Act, 1939 (l[Tamil Nadu] Act VI of 1939.) (2) The burden: of proving that tax under the IfTamil Iqadu] Sales of Motor Spkit Taxation Act, 1939 ('[Tamil Nadu] Act VI of 1939). has already been paid in respect of any stock of motor spirit held by a retail dealer on the date of the commencement of this Act shalt be on such retail dealer. , I 1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptatio? of Laws Order. 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order,1969. 564 (Added Territory) [I961 : T.N. Act 9 (Extension of Law) Power to re-