(1) Notwithstanding anything to the contrary contained in section 9 and 9-A, there shall be levied additional tax, based on weight, volume, measurement on unit, on the sales of such goods specified in Schedule II, other than declared goods, at such rate as may be notified by the State Government.

(2) The provisions of section 14 shall mutatis mutandis apply to the additional tax levied under sub-section (1).