Reverse charge on specified supplies: recipient liable to pay state tax for certain agricultural and designated goods. Reverse charge under section 9(3) specifies that state tax on listed intra state supplies shall be paid by the recipient: cashew nuts, bidi wrapper leaves (tendu) and tobacco leaves when supplied by an agriculturist; silk yarn when manufactured from raw silk or silkworm cocoons by the manufacturer; and supply of lottery by government entities to a lottery distributor or selling agent, with interpretation guided by the First Schedule to the Customs Tariff Act, 1975 and related notes.