(2)to a Commission agent holding a Permit who certifies in the prescribed form-(a)that he is registered under the Central Sales Tax Act, 1956 (LXXIV of 1956) and(b)that the goods are purchased by him as Commission agent for his principal who is(i)the Central Government and that the goods will be dispatched on behalf of such Government outside the State, or(ii)a dealer whose place of business is outside the State and the is registered under the Central Sales Tax, Act, 1956 and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by the principal, or(iii)a Registered dealer having a place of business also outside the State and that such principal or his manager or agent is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956) and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by such principal, and(c)that the goods will be dispatched outside the State within six months from the date of their purchase by the Commission agent,then, notwithstanding anything contained in section 7, 8 or 10, on such sale of goods to the Licensed dealer or, as the case may be, the Commission agent, the dealer shall be liable to pay a sales tax at the rate of Three paise in the rupee, or where a lesser rate is specified in any Schedule in respect of those goods at that lesser rate.
