Re: Whether in the facts and circumstances of the case the proviso to Section 9(1) of the was applicable so as to enable the State of Uttar Pradesh to levy and collect Central 28 Sales Tax in respect of the subsequent sates of coal ef fected by the Appellants to consumers in the State of U.P. ? (a) The proviso to section 9(1) of the does not apply either : (i) to subsequent sales (in the course of inter State trade or commerce) of declared goods i.e. goods declared in section 14 to be of spe cial importance in inter State trade or commerce; or (ii) to sale of goods to persons other than registered dealers; (b) The argument 'in support of the submission that the proviso to section 9(1 ) does not apply to declared goods is as follows : Section 8(1) and 8(2) of the deals separately with two types of goods, namely, (i) goods of the description referred to in sub section(3) [see section 8(1)(b) and (ii)] declared goods [see section 8(2)(a)].