Liability of dealer registered under Central Sales Tax Act to pay tax

Liability of dealer registered under Central Sales Tax Act to pay tax. 4.

1. (1) Notwithstanding anything contained in section 3, a dealer who is registered under the Central Sales Tax Act, 1956, but who is not liable to pay tax under section 3, shall nevertheless be liable to pay tax—
   • (a) on sales of goods in respect of the purchases of which he has furnished a declaration under sub-section (4) of section 8 of the Central Sales Tax Act, 1956; and
   • (b) on sales of goods in the manufacture of which the goods so purchased have been used; and accordingly, the provisions of sections 7, 8, 12 and 13 shall apply to such sales, as they apply to the sales made by a dealer liable to pay tax under section 3.
2. (2) Every dealer who is liable to pay tax under sub-section (1) shall, for the purposes of sections 43, 44, 45, 46, 47, 48, 49, 50, 53, 68, 69 and 70 be deemed to be a Registered dealer.
3. (3) Where a dealer liable to pay tax under sub-section (1) becomes liable to pay tax under section 3, then notwithstanding contained in the proviso to sub-section (1) or sub-section (2) of section 3, such dealer shall be liable to pay tax on the sales covered by clauses (a) and (b) of sub-section (1).