Subs. by Act 23 of 2004, s. 118, for sub-section (6) (w.e.f. 10-09-2004). — THE CENTRAL SALES TAX ACT, 1956

7. Subs. by Act 23 of 2004, s. 118, for sub-section (6) (w.e.f. 10-09-2004). economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.] (7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section. (8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter -State trade or commerce unless the dealer selling such goods furnishes to the 1 [prescribed authority referred to in sub-section (4) a declaration in the prescribed manner on the prescribed form obtained from the authority specified by the Central Government under sub-section (6)] duly filled in and signed by the registered dealer to whom such goods are sold. Explanation . --For the purposes of sub-section (6), the expression " special economic zone " has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (1 of 1944).]

Section 7