Levy of tax on purchases of chargeable goods

Tax195822 sections

Statutory text

(1) There shall be levied and paid a tax, to be called purchase tax, on purchases of all chargeable goods made by a dealer.
(2) The tax shall be levied and paid at the rate of three rupees and thirteen naye paise on every one hundred rupees of the purchase value of the chargeable goods : Provided that in respect of purchase of woollen or silk cloth other than pure silk cloth the rate of tax shall be six rupees and twenty-five naye paise for every one hundred rupees of the purchase value thereof :

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