Section 20 in The Punjab Value Added Tax Act, 2005
20. Levy of tax on turnover of purchase of goods in certain circumstances.
(1)Where a taxable person purchases taxable goods from a person other than a taxable person or a registered person, and -(a)uses such goods in the manufacture of goods, declared tax-free under section 16; or(b)[ * * *] [Omitted 'uses such goods in the manufacture of any goods other than those specified in Schedule-A, and sends the goods so manufactured outside the State otherwise than by way of sale in the course of inter-State trade or commerce or exports out of India; or' by Notification No. G.S.R. 753(E), dated 30.6.2017.](c)disposes of such goods in any manner other than by way of sale in the State; or(d)despatches them to a place outside the State otherwise than as a result of sale in the course of inter-state sale, trade or commerce or export out of India,there shall be levied a tax on the taxable turnover of purchases of such goods at the rate applicable to such goods as per the Schedules:Provided that no tax shall be levied under this section, if a tax has already been paid on such goods under section 19.(2)Where a registered person purchases taxable goods from a person, other than a taxable person or a registered person, and disposes of such goods in any manner, there shall be levied a tax on the turnover of such purchases at the rate(s) specified in the Schedule(s).
