TMI BlogOmittedX X X X Extracts X X X X X X X X Extracts X X X X ..... three percentage by the Central Sales Act, 1975, w.e.f. 1.7.1975. words three percentage were substituted for the words two percentage by Act 13 of 1966, w.e.f. 1.7.1966; The words two percentage were effective from 1.10.1958. 3. Omitted vide Finance Act, 2002, w.e.f. 11.05.2002, earlier read a and such tax shall not be levied at more than one stage . 4. Substituted vide the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed 2 [five] per cent of the sale or purchase price thereof 3 [***]; (b) where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause (1) of section 14 is leviable under that law and the rice procured out of such paddy is exported out of India, then, for the purposes of sub-section (3) of section 5, the paddy and rice shall be treated as a single commodity;] 8 [(d) each of the pulses referred to in clause (via) of section 14, whether whole or separated, and whether with or without husk, shall be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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