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[Section 6(2)(B)(b)(ii)] [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)(a) in The Central Sales Tax Act, 1956
(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