Section 6

. Liability to tax on inter-State sales . — 1 [(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales 2 [of goods other than electrical energy] effected by him in the course of inter -State trade or commerce during any year on and from the date so notified:

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6 . Liability to tax on inter-State sales . — 1 [(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales 2 [of goods other than electrical energy] effected by him in the course of inter -State trade or commerce during any year on and from the date so notified: