14. [ Rate of tax. [Substituted by Bihar Act No. 19 of 2017, dated 4.9.2017.]
- Tax shall be payable on the sale price of the goods at such rate not exceeding fifty percent and subject to such conditions and restrictions, as the State Government may, by notification specify.] [Substituted by Notification Act No. 7 of 2006.](2)The State Government may, by notification, alter any Schedule to this Act.
