(1)Every tobacconist shall be liable to pay luxury tax on his turnover of receipts at such rale, not exceeding twenty-five per cent, as the State Government may, by notification, specify and different rates may be specified for different classes of tobacco :Provided that a tobacconist who does not manufacture or receive tobacco from outside the State shall be liable to pay tax on his turnover of receipts from the date his turnover of receipts exceeds two lakhs rupees :Provided further that in a chain of supply of tobacco, the tax shall be realised from the earliest of the tobacconists in the State and a successive tobacconist shall be exempted from payment of tax if he furnishes, in the manner prescribed, proof of payment of tax on such tobacco.
