38. Payment of tax in respect of adat transactions.
- Unless a principal selling goods through an adatiya declares in a declaration in Form 28 or 30 before the appropriate Commercial Tax Officer that the goods he despatched to his adatiya are either tax paid goods or taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods, as the case may be, on the sale price of which he would himself pay the tax and sends a copy of such declaration to the adatiya and such declarations are produced before the assessing authority by the adaitya at the time of his assessment, the adatiya shall be responsible to pay the tax on the sales in his adat of all goods belonging to the principal.
