(1)Subject to other provisions of this Act, every dealer whose turnover during a year exceeds the taxable quantum, shall be liable to pay tax on his turnover from the day his turnover first exceeds the taxable quantum at such rates, not exceeding twenty per centum, as the Government may, by notification, specify:Provided that in a chain of supply of tobacco, the tax shall be realized from the earliest of the tobacconists in the State but a successive tobacconist shall be exempt from payment of tax only if he furnishes, in the manner prescribed, proof of payment of tax:Provided further that if tax has been paid on supply of tobacco in the State but such tobacco is eventually supplied outside the State, the tax earlier paid shall be refunded to the registered dealer who supplied such tobacco outside the State subject to his furnishing, in the manner prescribed, proof of the payment of tax and the supply of tobacco out side the State.
