(1) Every dealer who has incurred liability to pay tax under section 9, or section 10, shall be liable to pay a turnover tax, at the rate specified in column (3) of Schedule VIIIB against goods specified in column (2) of that Schedule, on the turnover of sales of such goods in West Bengal except such part of turnover-
(2) The dealer liable to pay turnover tax under sub-section (1) shall, notwithstanding anything to the contrary contained in section 39, section 40, section 41, section 42, or section 43, make payment of the turnover tax in the manner referred to in section 30.