Amendment status not verified — confirm the current text below against the official source.
In Section 3 of the Principal Act,- of Section. 3 ( l) After sub-section (2) the following shall be inserted as of the Prm- . · ' cipal Act. sub-section (3), namely:- "(3). A dealer registered under the Central Sales Tax Act 1956 (Act No.74of1956) who is not liable to pay tax under Jub: sections ( 1) and (2) above, shall nevertheless be liable to pay tax on his sale of any goods in respect of the purchases of which he has furnished a declaration under sub-section ( 4) of Section 8 of the Central Sales Tax Act, 1956, or on the sale of any goods in the manufacture of which such goods have --been used and every such dealer who is liable to pay tax shall be deemed to be a regis- tered dealer." [Price 00·12 N.P. or 2d.] • • 2 (2) the existing sub-sections (3), (4), (5) and (6) shall be ' renumbered as sub-sections {4), (5), (6) and (7) respectively. (3) for sub-section (4) a~ so renumbered, the following shall be substituted, namely :- . "(4) Nothing in sub-sections (1), (2) and (3) above, shall be deemed to render any dealer liable to tax on the sale of goods .where such sales take place- (i) uutside the State of Assam; (ii) in the course of the import of the goods into, or export of the goods out of, the territory of India ; or (tii) in the comse of inter-State trade Dr commerce. Ex.blanation.--For the purpose of this sub-section, whether a sale takes place- ( i) outside the State of Assam ; or (ii) in the course of the import of the goods into, or export of the goods out of, the territory of India; or (iii) in the course of inter-State trade or commerce ; shall be determined in accordance with the principles speci- fied in Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No.74 of 1956)." Amendment