Try out our Premium Member
services: Virtual Legal Assistant
, Query Alert Service
and an ad-free experience. Free for one month
and pay only if you like it.
Central Government Act
Section 8(1) in the Central Sales Tax Act, 1956
(1) Every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be 6 [two per cent.] of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower: Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.]