2A. Taxable Quantum.- The taxable quantum under the second proviso to sub-section (3)(b) of section 3 shall, in respect of the class of dealers specified in column (2) of the Table given below, be the amount specified in column (3) of the said Table. SL | Class of Dealer | Amount in Rupees | 1. | Dealers engaged in the business of transactions specified in clause (ii) and clause (iv) of sub-section (zc) of Section 2. | - NIL - | 2. | All dealers other than those specified at serial number 1 above. | Rs. 5,00,000/- |
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