Section 3: Levy and collection of cess

(l) With effect from such date as the State Government may, be notification in the official Gazette, specify, there shall be levied and collected, as cess, a tax on sale of motor spirit commonly known as petrol and high speed diesel oil for the purposes of this Act. (2) The cess leviable under sub - section (1) shall be at such single point in the series of successive sales in the State, as may be prescribed and shall be levied at such rates, not exceeding three rupee per litre, as may be notified by the State Government in the official Gazette. (3) The cess leviable under sub - section (1) shall be payable by the person by whom the goods specified in sub - section (1) are sold. (4) The cess leviable under sub - section (1) shall be in addition to any tax leviable on the goods specified in sub - section (1) under any other law for the time being in force. (5) The provisions of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995) and the rules made thereunder, including the provisions relating to refunds and exemptions, shall as far as may be, apply in relation to levy and collection of cess leviable under this section and for that purpose, the provisions of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995) shall have effect as if the aforesaid Act provided for the levy of cess on the goods specified in sub-section (1).