" (1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.".
Section 4: In section 6 of the principal Act, after sub-section (2), the following sub-section shall be, and shall be deemed always to have been, inserted, namely
Central Sales Tax (Amendment) Ordinance, 1969Ordinance · 1969
Where this provision sits
| Act | Central Sales Tax (Amendment) Ordinance, 1969 |
|---|---|
| Section | 4 |
| Marginal note | In section 6 of the principal Act, after sub-section (2), the following sub-section shall be, and shall be deemed always to have been, inserted, namely |
| Status | In force as published by the source |
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