(1)Notwithstanding anything contained in Section 3, 4 and 11, tax on the sale or purchase of live-stock at such rate not exceeding ten percent of the sale or purchase price, as the case may be, of such live-stock and at such point of sale or purchase, as the State Government may in the Official Gazette notify in this behalf, shall be payable by every person, who sells or purchases live-stock in the State and the provisions of Section 31 shall mutatis mutandis apply to such person.(2)Notwithstanding anything contained in sub-section (1), in respect of live-stock of such class as may be specified by the State Government by notification in the Official Gazette, tax shall be payable at such rate per head not exceeding two hundred rupees, as may be specified in the notification.(3)Different rate of percentage of price, or different rate per head may be notified by the State Government under sub-section (1) and (2) for different classes of live-stock.
