Amendment status not verified — confirm the current text below against the official source.
Ins. by Act 28 of 1969, Sec.3 (retrospectively). 14 CENTRAL SALES-TAX ACT,1956 SECTION 6 1 [(2) Notwithstanding anything contained in sub- section (1) or sub-section (1-A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from the State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods,- (A) to the Government, or (B) to a registered dealer other than the Government. if the goods are of the description referred to in sub-section (3) of Sec.8, shall be exempt from tax under this Act: PROVIDED THAT no such subsequent sale shall exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,- (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and (b) if the subsequent sale is made- (i) to a registered dealer, a declaration referred to in Cl. (a) of sub-section (4) of Sec. 8, or (ii) to the Government, not being a registered dealer, a certificate referred to in Cl. (b) of sub-section (4) of Sec. 8: PROVIDED FURTHER THAT it shall not be necessary to furnish the declaration or the certificate referred to in Cl. (b) of the preceding proviso in respect of a subsequent sale of goods if- (a) the sale or purchase of such goods is, under the sales-ta, law of the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than 2[four per cent.](whether called a tax or fee or by any other name); and (b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in Cl.(A) or Cl.(B) of this sub-section.] 3[(3) Notwithstanding anything contained in this Act, if- (a) any official or personnel of- (i) any foreign diplomatic mission or consulate in India; or (ii) the United Nations or any other similar International body, entitled to privileges under any Convention to which India is a party or under any law for the time being in force; or (b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause(i) or sub-clause(ii) of Cl.(a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act.]