Section 8
Rates of tax on sales in the course of inter -State trade or commerce . — 3 [ 4 [(1) Every dealer, who in the course of inter -State trade or commence, 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 three 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:
8. Rates of tax on sales in the course of inter -State trade or commerce . — 3 [ 4 [(1) Every dealer, who in the course of inter -State trade or commence, 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 three 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.
(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), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State.
Explanation . — For the purposes of this sub-section, a 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.]
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(3) 6 [The goods referred to in sub-section (1),—]
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