Section 8(2) of the Central Sales Tax Act covers inter-State sales outside section 8(1), including sales to unregistered dealers.

Section 6 of the Central Sales Tax Act, 1956 operates as the charging provision, but its application is subject to the Act's other provisions. Section 8 is treated as a rate provision that divides taxable inter-State sales into two classes: transactions qualifying under section 8(1) and the remaining turnover under section 8(2). Sales excluded from section 8(1) because the declarations or certificates required by section 8(4) were not furnished do not escape tax; they fall within section 8(2). Inter-State sales to unregistered dealers were therefore held taxable under section 6 read with section 8(2), and the narrower construction proposed by the petitioner was rejected.

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Issues: Whether inter-State sales to unregistered dealers fall within section 8(2) of the Central Sales Tax Act, 1956 and are taxable under section 6 read with section 8(2).

Analysis: Section 6 was treated as the charging provision, but its operation was held to be subject to the other provisions of the Act. Section 8 was construed as a rate provision dividing taxable inter-State transactions into two classes: those falling within section 8(1) and the balance falling within section 8(2). Transactions excluded from section 8(1) for want of the declarations or certificates required by section 8(4) were held not to escape taxation but to fall into section 8(2). The language of section 8(2) was considered plain, covering all turnover relating to inter-State sales not falling within section 8(1), and no narrower construction based on the identity of the buyer or on section 8(4) was accepted.

Conclusion: Inter-State sales to unregistered dealers are covered by section 8(2) and are taxable under section 6 read with section 8(2); the petitioner's contention was rejected.

Ratio Decidendi: Under the Central Sales Tax Act, 1956, section 8(2) applies to all taxable inter-State turnover not falling within section 8(1), including transactions excluded from section 8(1) for non-compliance with section 8(4).

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