Liability to pay tax in respect of goods specified in Schedule G.
45. (1) Notwithstanding anything to the contrary contained in other provisions of this Act, tax on sale or purchase of goods specified in Schedule G, shall be levied and collected on the sale or purchase price, maximum retail price, face value or the quantity of such goods at the rates and at the stage of sale or purchase and under the circumstances mentioned against such goods in the said Schedule.
(2) Save as otherwise provided in sub-section (1), no tax under this Act shall be levied and collected on sale or purchase of goods specified in Schedule G.