7. Liability of a Dealer registered under Central Sales Tax Act, 1956 (No. 74 of 1956) 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 4 shall nevertheless be liable to pay tax at the rate specified in Section 8 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 19, 21, 25, and 41 be deemed to be a registered dealer.