(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 at the rate specified

in section 9 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,

(2) Every dealer to whom sub-section (1) applies shall for the purposes of Section 18,

20, 24 and 39 be deemed to be a registered dealer.