(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) (Omitted w.e.f. 01-07-2017).

(3) (Omitted w.e.f. 01-07-2017).