(5)[ Notwithstanding anything contained in this section, the State Government may [on the fulfilment of the requirements laid down in sub-section (4) by the dealer,] [Substituted by Act 61 of 1972, Section 5, for sub-Section (5) (w.e.f. 1.4.1973). ] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,-(a)that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce, [to a registered dealer [* * *] [Inserted by Act 20 of 2002, Section 152 (w.e.f. 11.5.2002). ] from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) [* * *] [The words " or sub-section (2)" omitted by Act 16 of 2007, Section 4 (w.e.f. 1.4.2007). ] as may be mentioned in the notification;(b)that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter-State trade or commerce, [to a registered dealer [* * *] [Inserted by Act 20 of 2002, Section 152 (w.e.f. 11.5.2002).] by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) [* * *] [The words " or sub-section (2)" omitted by Act 16 of 2007, Section 4 (w.e.f. 1.4.2007). ] as may be mentioned in the notification.][[(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.] [Inserted by Act 20 of 2002, Section 152 (w.e.f. 11.5.2002).]
