Purchase tax on sugarcane

Purchase tax on sugarcane

1. (1) Every owner of a factory shall be liable to pay the tax on the purchase of sugarcane at such rate as may be specified by the State Government by notification in the Official Gazette, not exceeding the rate specified in the Schedule.
2. (2) The tax levied under sub-section
3. (1) shall be in addition to any tax levied or leviable under any other law for the time being in force. (3) Provided that the State Government may, by notification, exempt any class of factories from the payment of the whole or any part of the tax payable under this Act, subject to such conditions as may be specified in the notification.