Liability of dealers for tax on the purchase of copra and cashewnut kernel

(1) Every dealer shall be liable to pay for each year during the perio I commencing on and from the 1st day of April, 1958, and ending with the 31st day of March, 1963, a tax on his turnover relatmg to the purchase of copra or cashewnut kernel for that year at the rate of four pa1se for every rupee in such turnover : Provided that for the period commencing on and from the 1st day of October, 1958, and endmg with the 31st day of March, 1963, such tax shall, with respect to the turnover relating to the purchase of copra, be two paise for every rupee in such turnover : Provided further that no tax shall be levied under this section on copra or cashewnut kernel 1f a tax has already been lev1ed on the pur· chase of coconut or cashewnut out of which such copra or cashewnut kernel is produced. (2) Such tax shall be chargeable in respect of any year refer'red to in sub-section (I) at the pomt of last purchase m the State by a dealer who is not exempt from liabihty to pay such tax under ~ub-scction (3). (3) No dealer whose total turnover relatmg to all goods in any year during the penod referred to 111 sub-section (I) is less than ten thousand rupees shall be liable to pay such tax for that year. (4) The p10vis1ons of the General Sales Tax Act and all notifica- tions, orders and rules issued or made thereunder shall apply in relation to the assessment and collection (mcluding refund) o! the tax levied under th1s sectron as they applied in relat1on to the assessment and collection (mcludmg refund) of any tax lev1ed under that Act.