18A. Levy and rate of additional sales tax
(1) In addition to surcharge payable under section 16, there shall be levied an additional sales tax on the tax payable by a dealer under section 17 in respect of sales of goods specified in Part B of Schedule IV, other than furnace oil and kerosene oil, at the rate of twenty percentum of such tax.
(2) No dealer shall realise from his purchaser any amount of additional sales tax payable by him under this section.