Inter State sales tax liability extends to dealers for inter State trade, subject to prescribed exemptions and documentation.

Every dealer is liable to tax on sales effected in the course of inter State trade or commerce from a notified date, including sales that would not attract State tax if made inside a State. Certain subsequent sales during the movement of goods to registered dealers are exempt if prescribed certificates and, where applicable, declarations are furnished; a declaration may be dispensed with when State law generally exempts or taxes the goods at a lower notified rate and proof is furnished. Sales to qualifying diplomatic or international officials are also exempt upon production of a prescribed certificate.

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