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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Sales Tax Act amended: Registered dealers exempt from tax on inter-State sales for SEZs; new declaration rules added.</h1> Section 8 of the Central Sales Tax Act, 1956, is amended to revise sub-sections (6) and (8). The revised sub-section (6) exempts registered dealers from paying tax on sales made during inter-State trade or commerce to other registered dealers for purposes related to special economic zones, such as setting up or maintaining units or zones. This exemption applies if the dealer is authorized by a specified authority. Sub-section (8) is updated to require a declaration from the authority specified by the Central Government, replacing references to previous authorities.
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