(7)Liability of dealers registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956)-Every dealer shall, notwithstanding that he is not liable to pay tax under any of sub-sections (1) to (3) of section 3, be liable to pay tax under this Act so long as he is registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), on all sales effected by him or on his behalf within Goa, on or after the date of his liability or the date of his registration, whichever is earlier, under the Central Sales Tax Act, 1956 (Central Act 74 of 1956):Provided that no tax shall be payable in respect of sales in any period prior to commencement of liability under this Act.
