Levy and collection of tax.

(1) Subject to the provisions of this Act, on and after the 7th December l982 there shall be levied and collected by the State Government the tax on every sale of forest-produce from the purchaser, at the rate of twelve per cent. of the sale price of such produce sold to him. (2) Notwithstanding anything contained in sub-section (1), where any sale is effected before the 7th December 1982, and under the terms and conditions of such sale, the whole or any part of the sale price is payable on or after the said date, no tax under this Act shall be levied and collected on the whole or part of the sale price so payable. (3) It is hereby declared that the tax levied and payable under this Act shall be in addition to, and not in lieu of any tax levied and payable in respect of the sale or purchase of the same forest-produce under the Bombay Sales Tax Act, 1959, or any other law for the time being in force.