CHAPTER III INTER-STATE SALES TAX 6. Liability to tax on inter-State sales CST 6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale CST 7. Registration of dealers CST 8. Rates of tax on sales in the course of inter-State trade or commerce CST 8A. Determination of turnover CST 9. Levy and collection of tax and penalties CST 9A. Collection of tax to be only by registered dealers CST 9B. Rounding off of tax, etc.CST 10. Penalties CST 10A. Imposition of penalty in lieu of prosecution CST 11. Cognizance of offences CST 12. Indemnity CST 13. Power to make rules CST