State Act
10B
Section 10B. levy of additional tax
Jharkhand Value Added Tax Act, 2005
Act no. 5 of 20062006In forceJharkhand (State Act)
*Section 10B. levy of additional tax- Notwithstanding anything contained in sub-section (1) of Section 13 which is read with the respective schedule appended to the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) the State Government, by a Notification published in the Official Gazette, may levy an Additional Tax, with such conditions and restrictions, at such rate not exceeding five percent, on the sales of goods at such stage or stages of sales of goods, as specified in the said notification .