1[9A. Collection of tax to be only by registered dealers.--No person who is not a registered dealer shall collect in respect of any sale by him of goods in the course of Inter-State trade or commerce any amount by way of tax under this Act, and no registered dealer shall make may such collection except in accordance with this Act and the rules made thereunder.]
Source footnotes
1. Subs. by Act 31 of 1958, s. 6, for the original section 9 (w.e.f. 1-10-1958).आगे पढ़ें / Continue reading
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce.Section 4 · When is a sale or purchase of goods said to take place outside a State.Section 5 · When is a sale or purchase of goods said to take place in the course of import or export.Section 6 · Liability to tax on inter-State sales.Section 6A · Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.Section 7 · Registration of dealers.India Code, Government of India. Text fetched 18 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.