Central Government Act
Section 8(2) in The Central Sales Tax Act, 1956
(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter- State trade or commerce not falling within sub- section (1)--
in the case of declared goods, shall be calculated 2[ at twice the rate] applicable to the sale or purchase of such goods inside the appropriate State; and
in the case of goods other than declared goods, shall be calculated at the rate of 3[ ten per cent.] or at the rate applicable to the sale or purchase of such goods inside the appropriate State, whichever is higher; and for the purpose of making any such calculation any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.