liable to pay purchase tax on the purchase price of the goods so purchased, and accordingly he shall include the purchase price in his turnover ... Levy of sales tax of purchase tax on sugarcane. - (1) There shall be levied a sales tax or purchase tax on the turnover of sales
dealer to whom incentive by way of deferment of [sales tax or purchase tax liability] [These words were substituted for the words 'sales tax liability ... availing of the incentives by way of deferment of sales tax or purchase tax, as the case may be, may, in respect
Section 16 in Gujarat Sales Tax Act, 1969
16. Liability to purchase tax for contravention of terms of certificates etc. - (1) Where any dealer
Bihar Value Added Tax Act, 2005
5. Liability to pay purchase tax on certain purchases.
- Where a dealer purchases any taxable goods from any person
Section 20 in Gujarat Sales Tax Act, 1969
20. Liability to purchase tax on certain stocks of goods. - (1) Where a dealer, liable
tax, shall cease. (5) Every person whose liability to pay tax has ceased under sub-section (4), shall again be liable to pay tax under ... order in writing, recover such tax, as per provisions of this Act. 12. Liability of registered persons.
(1) Liability of a registered person shall
Andhra Pradesh General Sales Tax Act, 1957
ANDHRA PRADESH
India
Andhra Pradesh General Sales Tax
tax on the sale of any goods shall be levied if a tax on their purchase is payable under this Act. (3) Every dealer ... liable to pay tax under section 4 shall nevertheless be liable to pay tax under this Act on any sale or purchase made
liable to pay additional tax shall be entitled to collect the amount of this additional tax.] 4. Levy of purchase tax.
- Subject to the provisions ... sale price of such goods under section 14. 5. Liability to pay purchase tax on certain purchases.
- Where a dealer purchases any taxable goods from
exceed the amount of maximum tax liability provided in subsection (1) of Section 4. 6. Payment of tax based on purchased price.
- In case ... exceed the amount of maximum tax liability provided in sub-section (1) of Section. 10. Levy of tax on raw material and processing articles
