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Central Government Act
Section 8(5)(b) in the Central Sales Tax Act, 1956
(b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter-State trade or commerce 16 [to a registered dealer 17 [ ***]] by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 18 [***] as may be mentioned in the notification.]