In section 15 of the Central Sales Tax Act, 1956, after clause (c), the following clause shall be inserted, namely:-
"(ca) Where a tax on sale or purchase of paddy referred to in sub - clause (i) of clause (1) of section 14 is leviable under that law and the rice procured out of such paddy is exported out of India, then, for the purposes of sub-section (3) of section 5, the paddy and rice shall be treated as a single commodity.".
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