Section 6. Levy of tax by weight, volume, measurement or unit on certain goods

(1) Notwithstanding anything contained in sections 3 and 4, the State Government may fix the amount of tax payable on the sale or purchase of certain goods or a class of goods in respect of a specified area or whole of the State, on the basis of weight, volume, measurement or unit, on such terms and conditions, as may be notified in the Official Gazette. (2) The amount of tax payable under subsection (1) may be fixed with reference to the types of vehicles or carriers transporting the said goods, and also with reference to the quality thereof. (3) The amount of tax notified under subsections (1) and (2) shall not exceed the amount of maximum limit of tax liability as provided in subsection (1) of section 4. (4) The State Government may, by an order published in the Official Gazette and subject to such terms and conditions as may be specified in such order, delegate its power under this section to the Commissioner.