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[Section 6(2)(B)(b)] [Section 6(2)(B)] [Section 6(2)] [Section 6] [Complete Act]
Central Government Act
Section 6(2)(B)(b)(ii) in The Central Sales Tax Act, 1956
(ii) to the Government, not being a registered dealer, a certificate referred to in clause (b) of sub- section (4) of section 8: Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (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 tax law of the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than 7[ 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 clause (A) or clause (B) of this sub- section.]