TaxTMI 
TaxTMI 
Rates of tax on sales in the course of inter-State trade or commerce
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....may, by notification in the Official Gazette, reduce the rate of tax under this sub-section. (2) The tax payable by any dealer on his turnover insofar as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State. Explanation.-For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law. ....
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....on duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority : Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.] ^10[(5) Notwithstanding anything contained in this section, the State Government may, ^11[on the fulfilment of the requirements laid down in sub-section (4) by the dealer,] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein, direct,- ....
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....istered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in an unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.]] (7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified i....
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....on (1A) of section 6 or subsection (1) or clause (b) of sub-section (2) of this section, the tax payable under this Act by a dealer on his turnover insofar as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales lax law of the appropriate State, exempt from lax generally or subject to tax at a rate which is lower than four per cent (whether called a lax or fee or by any other name), shall be nil or as the case may be, shall be calculated at the lower rate. Explanation: For the purposes of this sub-section a sale or purchase of goods shall not be deemed to be exempt from lax generally under the sales tax law of the appropriate State if under that law ....
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...., w.e.f. 1.4.2007, before it was read as:- "The goods referred in clause (b) of sub-section (1)-" 5. Clause (a) omitted vide Act 8 of 1963, Section 2, w.e.f. 1.4.1963, before it was read :- "in the case of declared goods are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him". 6. Omitted vide Act 8 of 1963, Section 2, w.e.f. 1.4.1963, before it was read :-"in the case of goods other then declared goods" 7. Inserted vide Finance Act, 2002, w.e.f. 11.05.2002. 8. Omitted vide Act 8 of 1963, Section 2, w.e.f. 1.4.1963, before it was read as:- "clause (a) or" 9. Substituted vide Taxation Laws (Amendment) Act, 2007 (16 of 2007....
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.... goods in the course of inter-State trade or commerce or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) or sub-section (2) as may be mentioned in the notification;" * Substituted for the words "Central Government" and "any Union Territory" respectively by the Act No. 16 of 1957 dated 4.6.1957. 11. Inserted vide Finance Act, 2002, w.e.f. 11.05.2002. 12. Inserted vide Finance Act, 2002, w.e.f. 11.05.2002. 13. Omitted vide Taxation Laws (Amendment) Act, 2007 (16 of 2007), w.e.f. 1.4.2007., before it was read as:- " or the Government" 14. Omitted vide Taxation Laws (Amendment) Act, 2007 (16 of 2007), w.e.f. 1.4.2007., before it was read as:- " or sub-section (2)" ....