(1) The State Government may, in relation to goods mentioned in Part-E of Schedule-II, fix the tax payable on his taxable turnover, by a dealer under sub-section (3) of Section 9, at a rate, not exceeding 75%, and subject to such conditions as the State Government may, from time-to-time specify.

(2) The Rate of Tax in relation to goods mentioned in Part-A, Part-B including the Annexure(s) , Part-C and Part-D and Part-F of Schedule-II, shall be at the rate set out against each Schedule or part thereof.

(3) The State Government may, by notification, enhance or reduce the respective rate(s) of taxes as specified in any of the Schedule(s) or part thereof, mentioned in sub-section (2) of this section.

Provided the State Government may specify any rate for any goods or class of goods with such conditions and restrictions as may be specified in Part - F of Schedule –II.