8. Liability of a dealer registered under Central Act No. 74 of 1956 to pay tax.
(1)A dealer registered under the Central Sales Tax Act, 1956 (No. 74 of 1956) who is not liable to pay tax under Section 5 shall nevertheless be liable to pay tax at the rate specified in Section 9 on his sales of any goods in respect of the purchases of which he has furnished a declaration under sub-section (4) of Section 8 of the said Act or on the sales of any goods in the manufacture of which such goods have been used.(2)Every dealer to whom sub-section (1) applies shall for the purposes of Sections 18, 20, 24 and 39 be deemed to be a registered dealer.Chapter - IV Levy of Tax
