https://www.taxtmi.com/acts?id=2196 Tax on inter-State sales to registered dealers is payable at the central rate or the rate applicable under the appropriate State sales tax law, whichever is lower, with the Central Government able to reduce the central rate by notification. Specific classes of goods (as evidenced by the purchaser's certificate of registration or rules), including specified containers and packing materials, qualify for the lower rate, but the seller must furnish a prescribed declaration signed by the registered dealer within the prescribed time to the prescribed authority to avail the rate or exemption. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 03 Apr 2021 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2196 Tax on inter-State sales to registered dealers is payable at the central rate or the rate applicable under the appropriate State sales tax law, whichever is lower, with the Central Government able to reduce the central rate by notification. Specific classes of goods (as evidenced by the purchaser's certificate of registration or rules), including specified containers and packing materials, qualify for the lower rate, but the seller must furnish a prescribed declaration signed by the registered dealer within the prescribed time to the prescribed authority to avail the rate or exemption. Act-Rules Central Sales Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2196