Amendment of section 206C.

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..... ies shall be inserted, namely: Sl. No. Nature of goods Percentage (1) (2) (3) "( vii ) Minerals, being coal or lignite or iron ore one per cent."; ( b ) in sub-section (1A), after the words "articles or things", the words "or for the purposes of generation of power" shall be .....

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..... )" shall be inserted; ( e ) in sub-section (3), after the words, brackets, figure and letter "or sub-section (1C)", the words, brackets, figure and letter "or sub-section (1D)" shall be inserted; ( f ) in sub-section (6A), ( A ) before the proviso, the following proviso shall be inserted, namely: " Provided that any person, other than .....

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..... t in such form as may be prescribed:"; ( B ) in the proviso, for the words "Provided that", the words "Provided further that" shall be substituted; ( g ) in sub-section (7), the following proviso shall be inserted, namely: " Provided that in case any person, other than a person referred to in sub-section (1D), responsible for collecting tax in accordance wit .....

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..... ) for clause ( a ), the following clauses shall be substituted, namely: '( a ) "accountant" shall have the meaning assigned to it in the Explanation to sub-section (2) of section 288; ( aa ) "buyer" with respect to ( i ) sub-section (1) means a person who obtains in any sale, by way of auction, tender or any other mode, goods of the natu .....

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