Amendment of Section 6

Sub-section (1) of Section 6 of the principal Act shall be substituted by the following sub-section namely : —"(l)(a) The tax shall be charged at the specified rates for each class of goods on the 'Gross turnover' of a dealer subject to such deduction as may be prescribed. (b) Every dealer shall pay tax at such rates as may be prescribed on his "concessional turnover". Provided that the State Government may, by notification in the official Gazette, enhance or reduce the rate of tax on 'concessional turnover'; Provided further that the rate of tax as concessional turnover shall not exceed three per-centum."