A SSA \1 ACT II I OF 1972

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2 · After Section 3 of the principal Act , the following shall be inserted as Section 3A, namely :-

3A · (1) Subject to the provisions of this section, every dealer shall be iiablt to pay in addition to tax under Section 3 and any other dues rayable under any law for the time being in force, a surcharge, hereinafter referred to as Purchase Sure barge, on his pm:chases of taxable goods .

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