Amendment in Section 4

Amendment in Section 4 In clause

1. (a) of sub-section

1. (1) of Section 4 for entries
   • (a) and
   • (b) following shall be substituted :-
   • (a) less than rupees one hundred and fifty Nil
   • (b) is rupees one hundred and fifty or more but does 5% of turnover not exceed rupees five hundred.
   • (c) is more than rupees five hundred 10% of turnover