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| 8 : Liability of a dealer registered under Central Act No. 74 of 1956 to pay tax M.P. ACT | |
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8 : Liability of a dealer registered under Central Act No. 74 of 1956 to pay tax
(1) A dealer registered under the Central Sales Tax Act, 1956 (No.74 of 1956) who is not
liable to pay tax under Section 5 shall nevertheless be liable to pay tax at the rate specified
in section 9 on his sales of any goods in respect of the purchases of which he has furnished
a declaration under sub-section (4) of Section 8 of the said Act or on the sales of any goods
in the manufacture of which such goods have been used,
(2) Every dealer to whom sub-section (1) applies shall for the purposes of Section 18,
20, 24 and 39 be deemed to be a registered dealer.
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