Amendment status not verified — confirm the current text below against the official source.
The tax payable by a dealer, who is liable to pay tax on his turnover of purchases under section 11 or section 12, shall be levied— (a) at the rate of two per centum of such part of the turnover of pm:chases as represents purchases of raw jute under section 11; or (b) at the rate of tax as applicable to a sale of such goods under sub-section (2) of section 16 on such part of the turnover of purchases as represents purchases in West Bengal under section 12.