Central sales tax - Amendment of section 8

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....lls to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower : Provided that the Central Government may, by notification in the Official....

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.... shall be substituted, namely :— "The goods referred to in sub-section (1),—", (c) for sub-section (4), the following shall be substituted, namely :— "(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled an....