108. Amendment of Section 8 -

In section 8 of the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Sales Tax Act).-

(a) for sub-section (6), the following sub-section shall be substituted, namely:-

"(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, reengineering, packing or for use as packing material or packing accessories in an unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special economic zone, if such registered dealer has been authorized to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.";

(b) in sub-section (8), for the words, brackets and figures "authority referred to in sub-section (6) a declaration in the prescribed manner on the prescribed from obtained from the authority referred to in sub-section (5)", the following shall be substituted, namely :-

"Prescribed authority referred to in sub-section (4) a declaration in the prescribe manner on the prescribed form obtained from the authority specified by the Central Government under sub-section (6)".

Amendment Chapter VI

109. In Chapter VI of the Central Sales Tax Act, as directed to be inserted by Section 3 of the Central Sales Tax (Amendment) Act, 2001, and as it stands amendment by the Finance Act, 2003 with effect from the commencement of the Central Sales Tax (Amendment) Act, 2001.

(a) in section 19, in sub-section (1), for words, figures and letter "Section 6A or Section 9", the words, figures and letter "Section 6A read with section 9" shall be substituted;

(b) in Section 20, in sub-section (1), for the words, figures and letter "Section 6A read with Section 9" shall be substituted;

(c) in section 21, in sub-section (3), in the first proviso, for the words "also to the State Government", the words "also to each State Government" shall be substituted;

(d) in section 22, after sub-section (1), the following sub-section shall be inserted, namely:-

"(1A) The Authority may grant stay of the operation of the order of the assessing authority against which the appeal is filed before it or order the pre-deposit of the tax before entertaining the appeal and while granting such stay or making such order for the pre-deposit of the tax, the Authority shall have regard, if the assessee has already made pre-deposit of the tax under the general sales tax law of the State concerned, to such pre-deposit,";

(e) in section 25, for the words, "every appeal", the words "any processing" shall be substituted;

(f) in section 26, for the words "the assessing authorities", the words "each State Government concerned, the assessing authority" shall be substituted.