[11. Levy of tax on sugar-cane




(1) Notwithstanding anything contained in this Act, every dealer shall pay a tax on the last purchase of sugarcane, excluding sugarcane setts, in the State, at the rate specified in the Second Schedule. (2) The manufacturer of sugar shall not be entitled to input tax credit on the last purchase of sugarcane ]



Omitted w.e.f. 13.10.2015