7. Levy of tax on livestock

(1) Notwithstanding anything contained in sections 3, 4 and 6, tax on the sale or purchase of live–stock at such rate not exceeding ten percent of the sale or purchase price, as the case may be, of such live–stock and at such point of sale or purchase, as may be notified by the State Government, shall be payable by every person, who sells or purchases live–stock in the State and the provisions of sections 28 shall mutatis mutandis apply to such person.

(2) Notwithstanding anything contained in sub–section (1), in respect of live–stock of such class as may be specified by the State Government by notification in the Official Gazette, tax shall be payable at such rate per head not exceeding five hundred rupees as may be notified.

(3) Different rates of percentage of price, or different rates per head may be notified by the State Government under sub–sections (1) and (2) for different classes of livestock.