Amendment status not verified — confirm the current text below against the official source.
A dealer registered under the Central Sales Tax Act, 1956 who is not liable to pay tax under section 4 shall nevertheless be liable to pay tax under this Act on any sale or purchase made by him inside the State of Himachal Pradesh: Provided that nothing herein shall apply to a dealer who deals exclusively in goods declared tax free under section 9. Levy of tax.