Every dealer liable to pay tax under section 9, section 10, section 15, or subsection (3) of section 27, shall pay a surcharge at the rate of ten per centum of the total amount of tax payable by him under section 17 and section 21:

Provided that the aggregate of the amount of tax and surcharge payable by any dealer on the sale of goods referred to in section 14 of the Central Sales Tax Act, 1956, shall not exceed the rate of tax specified in section 15 of that Act :

Provided further that there shall not be any levy of surcharge on the tax payable by a dealer on that part of his taxable turnover of sales as represents sales referred to in sub-section (2) of section 17 :

Provided also that there shall not be any levy of surcharge on the tax payable by the dealer on that part of his taxable turnover of sales as represents sales of such goods or such class of goods as the State Government may, by notification, specify.