Section 3: Levy of sales tax and excise duty

3. Levy of sales tax and excise duty.___(1) There shall be levied and collected in such manner as may be prescribed___ (a) sales tax on sugar-cane sold to the sugar mills at the rate of twenty -five paisa per maund; and (b) excise duty___ (i) on sugar-cane grown by sugar mills at the rate of twenty-five paisa per maund, and (ii) on sugar produced by sugar mills at the rate of one rupee per maund. * The Ordinance has been declared to be validly made by the Competent authority, see the validation of Laws Act, 1975 (LXIII of 1975). (2) The sales tax and excise duty levied under sub-section (1) shall be in addition to any sales tax or excise duty imposed on sugar-cane or sugar by or under any other law for the time being in force.

Effective date: 1970-01-01

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