8. Levy of general sales tax on goods in Schedule II Part B. - There shall be levied a general sales tax on the turnover of sales of goods specified in Part B of Schedule II at the rate set out against each of them in column 3 thereof, but after deducting from such turnover,-,
(i)resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16.(ii)resales of goods, purchased from a Registered dealer by a dealer who is not a Licensed dealer at the time of such purchase, and(iii)sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Licensed dealer. Recognised dealer or to a Commission agent holding a permit, who purchases on behalf of a principal who is a Licensed dealer or a Recognised dealer, upon such dealer or Commission agent as the case may be furnishing, in the circumstances and subject to the conditions specified in section 13, a certificate as provided therein.
