Certain transactions deemed to be first sale

Notwithstanding anything contained in this Act, the first sale of such of those goods- (i) as were not liable to tax only at the point of first sale before the commencement of this Act ; and (ii) as are liable to tax only at the point of first sale under sub-section (1) or sub-section (2) of section 5 of this Act, effected within the State after the commencement of this Act shall be deemed to be the first sale for the purposes of this Act, although any sale of such goods has taken place within the State before such commencement.