(1)in section 6,-(a)in sub-section (1),-(i)for clause (a), the following clause shall be substituted, namely:-"(a) in the case of goods specified in the Second and Third Schedules at the rates specified therein and at all points of sale of such goods within the State and in the case of aerated branded soft drinks excluding soda at the rate of twenty per cent at all points of sale within the State."(ii)in the fourth proviso,-(a)for the words, brackets and letters "Project (KRWSA) or OFD Works" the words, brackets and letters "Project (KRWSA) and OFD Works" shall be substituted;(b)the following words shall be added at the end, namely:-"and the beneficiary committees shall be entitled to receive payment even without taking registration under the Act.";(iii)in the fifth proviso after the words "NCC Canteen" the symbol and words, "Indian Naval Canteen Service" shall be inserted;(iv)after the fifth proviso, the following provisos shall be inserted, namely:-"Provided also that in respect of sale of fuel and lubricants to foreign-going vessels, other than fishing vessels, the tax payable under clause (a) or (d) above shall, subject to conditions and restrictions as may be prescribed, be half per cent:Provided also that where sale of goods, other than petroleum products is to Railways, the tax payable under clause (d) above shall, subject to such conditions and restrictions as may be prescribed, be at four per cent.";(b)in sub-section (2), in clause (c) after the words "if the cost of the work" the words "including the value of materials supplied by the awarded" shall be inserted;
