Exemption for intra state supplies: State tax waived when a deductor under the tax deduction regime receives supplies from unregistered suppliers. Exempts intra State supplies of goods or services or both received by a deductor under section 51 from any supplier who is not registered from the whole of the State tax leviable under section 9, subject to the condition that the deductor is not otherwise liable to be registered except under sub clause (vi) of section 24.