Section 5(4) of the Act is the charging section in respect of declared goods and the relevant portion reads as follows: "(4) Notwithstanding anything contained in sub section (1) (or section 5 B or section 5 C) a tax under this Act shall be levied in respect of the sale or purchase of any of the declared goods mentioned in column (2) of the Fourth Sched ule at the rate and only at the point specified in the corresponding entries of columns (4) and (3) of the said Schedule on the dealer liable to tax under this Act on his taxable turnover of sales or purchases in each year relating to such goods: Provided that where tax has been paid in respect of the sale or purchase of any of the declared goods under this sub section and such goods are subsequently sold in the course of inter state trade or commerce, and tax has been paid under the (Central Act 74 of 1956) in respect of the sale of such goods in the course of inter state trade or commerce, the tax paid under this Act shall be reimbursed to the person making such sale in the course of inter state trade or commerce in such manner and subject to such condition as may be prescribed.