15. Restrictions and conditions in regard to tax on sale purchase of declared goods within a State

Every sales tax law of a State shall, insofar as it impose or authorize the imposition of a tax on the sale or purchase of of declared goods, be subject to the following restrictions and conditions, namely:-

(a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed [five] per cent of the sale or purchase price thereof;

(b) where a tax has been levied under the law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, and tax has been paid under this Act in respect of the sales of such goods in the course of inter-State trade or commerce the tax levied under such law shall be reimbursed to the person making such sale in the course of inter-State trade or commerce in such manner and subject ot such conditions a smay be provided in any law in that State;

(c) where a tax has been levied under that law in respect o the sale or purchase inside State of any paddy referred to in sub-clause (i) of clause (i) of Section 14, the tax leviable on rice procured out of such paddy shall be

reduced by the amount of tax levied on such paddy;

(ca) where a tax on sale or purchase of paddy referred to in sub-clause (i) of

clause (i) of Section 14 is leviable under that law and the rice procured out of such paddy is exported out of India, then, for the treated as a single commodity;

(d) each of the pulses referred to in clause (vi-a) of Section 14, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law.