(1) Every dealer whose turnover of purchases of raw jute as occupier of jute-mill or shipper of jute, as the case may be, is subject to the levy of tax under section 3 of the Bengal Raw Jute Taxation Act, 1941, on the day immediately before the appointed day and who would have continued to be liable to pay such tax on such appointed day under that Act had this Act not come into force, shall, in addition to his liability to pay tax, if any, under any other provisions of this Act, be liable to pay tax on all his purchases of raw jute in West Bengal with effect from the appointed day.
(2) Every dealer to whom the provisions of sub-section (1) do not apply shall, in addition to his liability to pay tax, if any, under any other provisions of this Act, be liable to pay tax on all his purchases of raw jute effected in West Bengal on or after such appointed day.