56. Prohibition against collection of tax in certain cases. - (1) No person shall collect any sum by way of tax in respect of sale of any goods on which by virtue of section 5 or section 49 or a notification issued thereunder no tax is payable.
(2)No person selling any goods shall collect from the purchaser any amount by way of tax unless such person is a registered dealer and is liable to pay the tax in respect of such sale.(3)Subject to sub-sections (1) and (2), no dealer shall collect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act in respect of any transaction:Provided that sub-sections (2) and (3) shall not apply where a person is required to collect such amount of the tax separately in order to comply with the conditions and restrictions imposed on him under the provisions of any law for the time being in force.
