IntheprincipalACI,insection19,forsub-seclion(5).tilefollowing

In the principal Act, in section 19, for sub-section (5), the following sub-section shall be substituted, namely:- "(5) Input tax credit, on the goods specified in schedule 'H' or the products manufactured there from, when sold in the course of inter-State trade or commerce, shall be available only to the extent of Central Sales Tax, chargeable under the Central Sales Tax Act, 1956."