Section 100(4) in Assam General Sales Tax Act, 1993
(4)Notwithstanding anything contained in the foregoing provisions of this section, tax shall be payable on the turnover of purchase in the following cases at the same rate at which but for the circumstances mentioned below tax would have been leviable under the foregoing provisions namely:-(i)Where a dealer, in the course of business, purchases any goods (the sale or purchases of which is liable to tax under this Act) from the registered dealer in circumstances in which no tax is payable under this section, or(ii)Where a dealer, in the course of business, purchases any goods (the sale or purchases of which is liable to tax under this Act) from a person other than a registered dealer; and such goods or the goods in the manufacture of which they have been used are not sold in the State within such period as may be prescribed;
