(1)Notwithstanding anything contrary contained in this Act, there shall be paid by a dealer a surcharge, from such date and at such rate not exceeding twenty five percent, as notified by the State Government, on the amount of tax or any fee or sum in lieu of tax, payable by him, but the aggregate of tax, fee or sum and surcharge payable under this act in respect of the goods declared by section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), to be of special importance in inter-state trade or commerce shall not exceed the tax calculated at the rate specified in clause (a) of Section 15 of the aforesaid Central Act.(2)The provisions as they are applicable to the tax payable under this Act, shall so far as may be, apply in relation to surcharge payable under sub-section (1).
