4A. Liability of dealer registered under Parliament Act No. 74 of 1956 to pay tax.
- A dealer registered under the Central Tax Act, 1956 (Parliament Act 74 of 1956), who is not liable to pay tax under section 4 shall nevertheless be liable to pay tax under this Act on any sale or purchase made by him inside the State of Punjab :Provided that nothing herein shall apply to a dealer who deals exclusively in goods declared tax-free under section 6.
