(1)Notwithstanding anything to contrary contained in this Act, every dealer who in course of his business purchases goods as may be notified by the State Government, shall be liable to pay tax at the rate of four per cent of the purchase price of the notified goods :Provided that no tax under this section shall be payable on the purchases of such goods if the goods are consumed in the process of manufacture as may be specified by the State Government, within the State.
