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Composition Levy.

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.... opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding,- (a) one per cent. of the turnover in State in case of a manufacturer, (b) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and (c) half per cent. of the turnover in Stat....

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....under section 52; and (e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council: Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act 1961), (43 of 1961) the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such re....