(7)Sales Tax levied by the Government at rates applicable at the time of sale.(iv)A licence in Form 'D' or person running a brick kiln with coal-(a)shall not utilise or cause to be utilised coal allotted to him or in stock with him for a purpose other than burning bricks and shall not divert or transfer any such coal to any other person or any other brick kiln, even though owned by him, except under a written authority from the District Magistrate;(b)shall sell the whole or a specified part of his stock of bricks produced with the aid of slack coal to a person as may be specified in a permit issued in that behalf of the District Magistrate and addressed to him;(c)shall manufacture with the aid of slack coal bricks of such sizes as may be fixed by the District Magistrate and shall further sell them at such prices as may be fixed by the District Magistrate for different sizes and classes of bricks.Note. - For the purpose of this sub-clause, the District Magistrate may, subject to any direction of the State Government by general or special order, fix-(a)the sizes of which bricks with the aid of slack coal are to be manufactured; and(b)the maximum price at which different classes of such bricks may be sold to the public in general and in bulk to construction agencies in the public section particularly by any person, such price being based on the estimated cost of manufacture of bricks plus reasonable margin of profit thereon:Provided that different prices may be fixed in respect of different classes and sizes of such bricks for different localities in the district having regard to different circumstances pertaining thereto.
