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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 ..... er 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),-] 5[(a) ***] 18[(b) are goods of the class or classes specified in the certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 14[***] as may be mentioned in the notification ; (b) that in respect of all sales of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the authority specified by the Central Government under sub-section (6)], duly filled in and signed by the registered dealer to whom such goods are sold. Explanation -For the purposes of sub-section (6), the expression "special economic zone" has the meaning assigned to it in clause (iii) to Explanati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances 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:- "Notwithstanding anything contained in sub-section (1) oe sub-section (2), if under the sales tax law of the appropriate State the sales or purchase, as the case may be, of any goods by a dealer is exempt from tax generally or is subject to tax generally at a rate which is lower then one per cent (whether called a tax or fee or by any other name), the tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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 authority; or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government: *Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further lime as that authority may, for sufficient cause, permit." * Inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (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 manufacture, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as trading or packing material or packing accessories in an unit located in any special economic zone. If such registered dealer has been authorised to establish such unit by the authority specified by the Central Government in this behalf.". 17. Substituted vide Finance (No. 2) Act, 2004, w.e.f. 10.09.2004, before it was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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