Exemption for second hand goods: state tax waived when a registered dealer acquires from an unregistered supplier, subject to valuation rules. Exemption from state tax applies to intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods from a supplier who is not registered, provided the registered recipient pays state tax on the value of the outward supply of those second hand goods as determined under the valuation rule in sub rule (5) of rule 32 of the Puducherry GST Rules.