(1) Notwithstanding anything contained in sections 3, 3 A, 3 AA and 3 D: (a) where any goods liable to tax under section 3 D are purchased by a dealer who is liable to tax on the turnover of his first purchases under that section and the dealer" holds a recognition certificate issued under subsection (2) in respect thereof," he shall be liable in respect of those goods to tax at such concessional rate, or be exempt from tax, as may be notified in the Gazette by the State Government in that behalf; 265 (b) where any goods liable to tax under any other section are sold by a dealer to another dealer and such other dealer furnishes to the selling dealer in the prescribed form and manner a certificate to the effect that he holds a recognition certificate issued under sub section (2) in respect thereof, the selling dealer shall be liable in respect of these goods to tax at such concessional rates, or be exempt from tax as may be notified in the Gazette by the State Government in that behalf.