5D. Levy of Additional Sales Tax

The tax payable under section 5 and Section 5A shall be increased by an additional sales tax at the rate of fifteen per cent of the tax payable under the said sections:

Provided that no additional sale tax under this section shall be levied,-

(a) on the tax payable on High Speed Diesel Oil, Petrol and Liquified Petroleum Gas falling under sub-items (i) , (v) and (viii) respectively of serial number 108 and Foreign Liquor falling under serial number 60 of the first Schedule;

(b) on any goods falling under the Second Schedule in a such a way that the tax leviable under section 5 and Section 5A and that leviable under this section together exceed four percent.