Section 2   [ View Judgements ]

Amendment of section 5-A


In section 5-A of the Orissa Sales Tax Act, 1947, for sub-section (1) excluding the provisos thereto, the following shall be substituted, namely :-



"(1) Every dealer shall, in addition to the tax payable by him under this Act, also pay a surcharge -



(a) at the rate of ten per centum of the total amount of tax so payable, if his gross turnover during any year exceeds rupees ten lakhs but does not exceed rupees one crore; and



(b) at the rate of fifteen per centum of the total amount of tax so payable, if his gross turnover during any year exceeds rupees one crore."

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