(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 50%, 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, Part-C and Part-D of Schedule-II, shall be 1%, 4%, 4% and 12.5% respectively.