(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub- section (1). to carry out the purposes of this Act.
1. For the Central Sales Tax (Registration and Turnover) Rules, 1957, see Gazette of India, Extraordinary, 1957, Pt. II, Sec. 3, pp. 1039- 1045. 2 Ins. by Act 61 of 1972, s. 10 (w. e. f. 1- 4- 1973 ). 3 Subs. by Act 31 of 1958, s. 9, for cl. (d) (w. e. f. 1- 10- 1958 ). 4 Subs. by Act 28 of 1969, s. 8, for" sub- section (3)" (retrospectively). 5 Subs. by s. 10, ibid. (w. e. f. 1- 4- 1973 ).