Inter state movement exemption: subsequent sales during movement exempt if prescribed certificate and declaration are furnished to authority.

The amendment exempts subsequent sales effected during inter State movement or by transfer of documents of title to a registered dealer, where goods are of the specified description, provided the selling dealer furnishes a prescribed certificate from the vendor and, where applicable, a prescribed declaration by the purchasing dealer to the prescribed authority in the prescribed manner and time; the declaration requirement is waived if the goods are generally exempt or subject to a lower notified tax rate, subject to satisfaction of the authority.

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