PART V
AMENDMENT TO THE CENTRAL SALES TAX ACT, 1956
Amendment of Act 74 of 1956.
141. In the Central Sales Tax Act, 1956, in section 8, in subsection (3), for clause (b), the following clause shall be substituted, namely:––
“(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified under clause (d) of section 2;”.
Notes on Clauses:
Clause 141 of the Bill seeks to amend sub-section (3) of section 8 of the Central Sales Tax Act, 1956 by substituting clause (b) thereof, so as to exclude therefrom the goods used in the telecommunication network or in mining or in generation or distribution of electricity or any other form of power.
