(1)The first point in the series of sales shall mean the first sale by a registered dealer in the State or such point in the series as may be notified by the State Government.(2)The last point in the series of sales shall be the sale in such series by a registered dealer to a consumer or to an unregistered dealer or to a registered dealer for purposes other than resale within the State.(3)The multiple point in the series of sales shall mean the sale in such series in the State by every registered dealer.(4)Unless otherwise specifically directed by the State Government by a notification, the tax payable under section 4 of the Act shall be at the first point in the series of sales by successive dealers.
