Section 3 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
3. Liability to tax.
- Subject to the provisions of this Act, there shall be levied a tax on jute, bamboos, Kendu leaves, minerals and mineral-ores carried by motor vehicle, cart, trolley boat, animal and human agency or by any other means except railways or airways in respect of such period as specified in Schedules I and II :Provided that no tax shall be levied under this Act, on any such goods in respect of which such tax has already been paid.
