Central sales tax - Amendment of section 6

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..... llowing sub-section shall be substituted, namely :— "(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another .....

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..... a registered dealer, a declaration referred to in sub-section (4) of section 8 : Provided further that it shall not be necessary to furnish the declaration referred to in clause ( b ) of the preceding proviso in respect of a subsequent sale of goods if,— ( a ) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to ta .....

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