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TMI BlogRates of tax on sales in the course of inter-State trade or commerceX X X X Extracts X X X X X X X X Extracts X X X X ..... azette, reduce the rate of tax under this sub-section. (2) The tax payable by any dealer on his turnover insofar as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State. Explanation . -For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law. (2A) 3 [***] (3) 4 [ The goods referred to in sub-section (1),- ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority may, for sufficient cause, permit. ] 10 [ (5) Notwithstanding anything contained in this section, the State Government may, 11 [on the fulfilment of the requirements laid down in sub-section (4) by the dealer,] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein, direct,- ( a ) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce, 12 [to a registered dealer] 13 [***] from any such place of business of any such goods or classes of goods as may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf. ]] (7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section. (8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the 17 [prescribed authority referred to in sub-section (4) a declaration in the prescribed manner on the prescribed form obtained from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other name), shall be nil or as the case may be, shall be calculated at the lower rate. Explanation : For the purposes of this sub-section a sale or purchase of goods shall not be deemed to be exempt from lax generally under the sales tax law of the appropriate State if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods. Earlier substituted vide by Act, 61 of 1972, Section 5, for sub-section (2A), w.e.f. 1.4.1973, which was earlier inserted by Act 5 of 1958, as amended by Act 28 of 1969 w.e.f. 1.10.1958 and read as:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it was read :- in the case of goods other then declared goods 7. Inserted vide Finance Act, 2002, w.e.f. 11.05.2002. 8. Omitted vide Act 8 of 1963, Section 2, w.e.f. 1.4.1963, before it was read as:- clause (a) or 9. Substituted vide Taxation Laws (Amendment) Act, 2007 (16 of 2007), w.e.f. 1.4.2007, before it was read as:- (4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner- (a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 2002, w.e.f. 11.05.2002. 13. Omitted vide Taxation Laws (Amendment) Act, 2007 (16 of 2007), w.e.f. 1.4.2007., before it was read as:- or the Government 14. Omitted vide Taxation Laws (Amendment) Act, 2007 (16 of 2007), w.e.f. 1.4.2007., before it was read as:- or sub-section (2) 15. Sub-section (6) to (8) Inserted vide Finance Act, 2002, w.e.f. 11.05.2002. 16. Substituted vide Finance (No. 2) Act, 2004 w.e.f. 10.09.2004. before it was read as:- Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce, to a registered dealer for the purpose of manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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