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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.]
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1. Subs. by Act 31 of 1958, s. 6, for the original section 9 (w.e.f. 1-10-1958).