Lcvy and collection of surchmge on thc sale of goods.

(11 Notwith~ndin~ anything to the contrary contained in the Punjab General Sales ', A C ~ , 1948, for a period of one year from the commencement of this :(, lhere shall be levied, in addition to the tax under the said Act, a s u ~ ~ g e at the rate of one naya paise in arupee on the sale of goods, '[ * ' * *] made after such commencement : '[provided that llhjng herein shall apply to-- (0) declared oads as defined in clause (c) of scction 2 of the Centr Sales Tax Acr, 1956 : (ii) luxury gsls as specified in Schedule A ro the Punjab General, Ses Tax Act, 1948 ; (iii) such other pods on which the rate of tax fixed under section 5 of IC Punjab General Sales Tax Act, 1948, is less than fivaaye paise in a rupee; and (iv) any goods p-ared~o be exported . om . of the territory of India, whetier by -one transaction or by a series of transactions] (2) Such surchargtihall be levied on the taxable turnover of a dealer for the aioresaid perid of one year and shall be assessed and co)lected in accordance with tD provisions of the Punjab ~eneral Sales Tax Act, 1948, and the rules nlde thereunder and ah the provisions of that Act shall apply ro'the l e v y ~ d ,collection of the surcharge as they apply to the levy and collection Q the tax under that Act.