Section 1
[Provided that, in the case of a sale of goods during their movement from one State of another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub -section (2) of section 6, the tax shall be levied and collected—
1 [Provided that, in the case of a sale of goods during their movement from one State of another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub -section (2) of section 6, the tax shall be levied and collected—
(a) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purpose of 2 [sub-section (4) of section 8] in connection with the purchase of such goods, and
(b) where such subsequent sale has been effected by an unregistered dealer in the State from which such subsequent sale has been effected.]
(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess re-assess, collect and enforce payment of tax, including any 3 [interest or penalty,] payable by a dealer under this Act as if the tax or 3 [interest or penalty] payable by such a dealer under this Act is a tax or 3 [interest or penalty] payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transfer of, or successor to, such business, transfer of liability of any firm of Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, provisions, references, 4 [refunds, rebated, penalties,] 3 [interest or penalty]] 5 [charging or payment of interest,] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly:
Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, be rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section.