(1) Notwithstanding anything contained in sections 3, 4 and 6, tax on the sale or purchase of live-stock at such rate not exceeding ten percent of the sale or purchase price, as the case may be, of such live-stock and at such point of sale or purchase, as may be notified by the State Government, shall be payable by every person, who sells or purchases live-stock in the State and the provisions of section 28 shall mutatis mutandis apply to such person.
(2) Notwithstanding anything contained in sub–section (1), in respect of live–stock of such class as may be specified by the State Government by notification in the Official Gazette, tax shall be payable at such rate per head not exceeding five hundred rupees as may be notified.
(3) Different rates of percentage of price, or different rates per head may be notified by the State Government under sub–sections (1) and (2) for different classes of livestock.
“ 7A. Levy of tax on livestock. – (1) Notwithstanding anything contained in this Act, there shall be levied a surcharge from such date and at such rate not exceeding twenty per cent of the amount of tax, or any sum in lieu of tax, leviable on sale or purchase of such goods, as may be notified by the State Government, and shall be paid by the registered dealers.
(2) The provisions as they are applicable to the tax payable under this Act, shall, so far as may be, apply in relation to surcharge payable under sub-section (1).
(3) The proceeds of surcharge mentioned under sub-section (1) shall be utilized for the purpose of conservation and propagation of cow and its progeny.”