Section 4
[(5) Notwithstanding anything contained in this section, the State Government may , 5 [on the fulfillment of the requirements laid down in sub-section (4) by the dealer , ] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,—
4 [(5) Notwithstanding anything contained in this section, the State Government may , 5 [on the fulfillment of the requirements laid down in sub-section (4) by the dealer , ] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,—
(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce 5 [to a registered dealer 6*** ], from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 6*** as may be mentioned in the notification;
(b) that in respect of all sales of goods or sales of such classes of goods as may by specified in the notification, which are made, in the course of inter -State trade or commerce 6 [to a registered dealer 6*** ], 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) or sub-section (2) 6*** as may be mentioned in the notification.]