(1)Notwithstanding anything contained in section 3, a dealer who is registered under the Central Sates Tax Act, 1956 (LXXIV of 1956), but who is not liable to pay tax under the said section 3, shall nevertheless be liable to pay tax(a)on sales of goods in respect of the purchase of which he has furnished a declaration under sub-section (4) of section 8 of the Central Sales Tax Act, 1956, and(b)on sales of goods in the manufacture of which the goods so purchased have been used;and accordingly, the provisions of sections 7 to 13 (both inclusive) shall apply to such sales, as they apply to the sales made by a dealer liable to pay tax under section 3:Provided that the tax under this section shall not be payable if the seller shows to the satisfaction of the Commissioner that the purchaser of goods is a dealer registered under this Act and has furnished to such seller a certificate in the prescribed form declaring inter alia that the goods so sold to him are intended for resale by him or for use by him in the manufacture or processing of any goods for sale.
