Section 3(1) in The M.P. Sugarcane (Purchase Tax) Act, 1961
(1)There shall be levied and collected in such manner as may be prescribed, a tax on the [purchase of sugarcane made by the owner of a factory] [Substituted by M.P. Act No. 24 of 1962.] at a rate of not less than [thirty two Naye Paise and not more than sixty seven Naye Paise per quintal] [Substituted by M.P. Act No. 24 of 1962.] of sugarcane as the State Government may, from time to time, by notification, specify.
