State Act
Section 8. Liability of a dealer registered under Central Act No. 74 of 6 to pay tax
CHHATTISGARH COMMERCIAL TAX ACT 1994
This Act was repealed on a date we do not have by the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), s.72, as printed in the Madhya Pradesh copy of that Act: "The Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act"; it may still apply to matters that began before then.
Sec. 8 : Liability of a dealer registered under Central Act No. 74 of 6 to pay tax (1) A dealer registered under the Central Sales Tax Act, 1956 (No.74 of 1956) who is not liable to pay tax under Section 5 shall nevertheless be liable to pay tax on his sales of any goods in respect of the purchases of which he has furnished a declaration under sub-section (4) of Section 8 of the said Act or on the sales of any goods in the manufacture of which such goods have been used, at the rate specified in sub-section (1) of Section 9. (2) Every dealer to whom sub-section (1) applies shall for the purposes of Section 26, 27, 32 and 42 be deemed to be a registered dealer.