Levy of Tax

(1) Subject ta the provisions of this Act, every desler shall be liahle to pay tax on his turn-ever at the rates specified in column (3) of the Schedule attached te this Act. (2) The tax under sub-section (1) shall be levied at the point ef Inst purchase of the taxable poods in the State by a dealer; Provided that where any dealer claims that amy purchase of taxedie goods hy him was mot the last purchase of the said goods in the State by a dealer, the burden of proof of the same shall be on the desler. (3) EH the State Government is of opinion that it is necessary or exzedient so to do for inereasing the production of goods or protec-tion or entouragement of industry within the State, it may, by notifi-ration in ihe official Gavette subject to such restrictions and conditions, exempt from payment of tax, either in whole or in part the purchase of any taxable goods or any dealer or class cf dealers for such period as may be specified thercin.