(2)the rates of each of such road cess and public works cess shall not exceed-(i)[ fifty paise on each tonne of coal, minerals or sand of such annual despatches, and] [Sub-clause (i) substituted by West Bengal Act 32 of 1984.](ii)six paise on each rupee of such annual net profits.[Explanation. -] [Proviso and Explanation substituted first by West Bengal Act 23 of 1964. They were again substituted by West Bengal Act 32 of 1973.] For the purposes of this proviso, one tonne of coke shall be counted as one and a quarter tonne of coal.
