Amendment of section 9

In section 9 of the Principal Act,-

1. (1) In clause
   • (a) of sub section
2. (1) after the words "under section 15" the following shall be inserted, namely:- "and section 15(b) which are disposed off otherwise than by way of sale in the course of export out of the territory of India."
3. (2) For sub clause
   • (ii) of clause
   • (c) of sub section
4. (1) the following shall be substituted, namely:- "(ii) the manufactured goods are sold in the State of Chhattisgarh or in the course of inter-state trade or commerce or in the course of export out of the territory of India; and such tax shall be levied,-
   • (a) in respect of goods referred to in clause
   • (a) and clause
   • (b) at the rate specified in column
5. (3) and
6. (4) of schedule II; and
   • (b) in respect of goods referred to in sub clause
     • (i) of clause
   • (c) at the rate of 4% on the goods specified in part II, part III and part IV of schedule II; and
   • (c) in respect of goods referred to in sub- clause
     • (ii) of clause
   • (c) at the rate specified in column
7. (4) of the said schedule, at the rate at which tax would have been levied on the sales of such goods within the State on the date of such purchase."