[(1) There shall be levied and paid to the Government on ad valorem basis a tax on all sales of -
(a) diesel oil, at the rate of our paise in rupee; and
(b) other motor spirit, at the rate of six paise in a rupee].
[Provided that no sale of motor spirit at a stage subsequent to the first stage shall be liable to tax under this Act if the dealer effecting the sale at the subsequent stage furnishes to the Petrol Taxation Officer in the prescribed form and manner a certificate duly filled in and signed by the dealer from whom he purchased the motor spirit, to the effect that the tax in respect of sale such motor spirit has been paid].
[(1-A) For the purposes of this Act the first stage of sale of motor spirit shall be such as the Government may, by notification, specify].
[(2) The [State] Government may by notification exempt any [-]sales of motor spirit from liability to pay tax under the Act, either wholly or partially and on such conditions as it may think fit to impose].