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    <title>Collection of tax to be only by registered dealers</title>
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    <description>Collection of tax under the Central Sales Tax Act is confined to persons who are registered dealers. No person who is not a registered dealer may collect any tax in respect of sales of goods in the course of inter State trade or commerce, and registered dealers may collect tax only in accordance with the Act and rules made thereunder.</description>
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      <description>Collection of tax under the Central Sales Tax Act is confined to persons who are registered dealers. No person who is not a registered dealer may collect any tax in respect of sales of goods in the course of inter State trade or commerce, and registered dealers may collect tax only in accordance with the Act and rules made thereunder.</description>
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