- Every dealer who in the course of his business purchases any goods -(i)from a registered dealer in the circumstances in which no tax under section 9 is payable by that registered dealer on the sale price of such goods, or(ii)from any other person, shall be liable to pay tax on the purchase price of such goods, if after such purchase, the goods are not sold within the State of Manipur or in the course of inter-State trade and commerce or in the course of export out of the territory of India, but are -(a)sold or disposed of otherwise, or(b)used or consumed in the manufacture of goods declared to be exempt from tax under this Act, or(c)used or consumed in the manufacture of goods, such manufactured goods are disposed of otherwise than by way of sale in the State of Manipur or in the course of inter-State trade and commerce or export out of the territory of India; or(d)used or consumed otherwise, and such tax shall be levied at the same rate at which tax under section 9 would have been levied on the sale of such goods within the State on the date of such purchase.
