Section 6. Purchase tax payable on purchase of certain goods

Subject to other provision of this Act, every dealer liable to pay tax under the Meghalaya Purchase Tax Act repealed by this Act, shall, with effect from the appointed day for the purpose of this section, be liable to pay under this Act on all purchase of goods specified in the Schedule to be notified on the last point of purchases within the State at the rate set out against each of such goods in such Schedule; Provided that no tax shall be levied under this section if the gods purchased are used or consumed in the execution of work contract or in the manufacture of taxable goods which are in fact sold.