Liability to tax

Subject to the provisions of this Act, there shall be levied a tax on jute, bamboos, Kendu leaves, minerals and mineral-ores carried by motor vehicle, cart, trolley, boat, animal and human agency or by any other means except railways or airways in respect of such period as specified in Schedules I and II: Provided that no tax shall be levied under this Act, on any such goods in respect of which such tax has already been paid.