Amendment status not verified — confirm the current text below against the official source.
The tax payable by a casual dealer shall be levied on his purchases, as referred to in clause (b) of section 15, at the rate of tax as applicable to a sale of such goods under sub-section (2) of section I6."; (13) for section 18, the following section shall be substituted:— "Levy of tax on taxable contractual transfer price.