CourtMesh

Section 9: Bar against collection of tax when not payable.

The Rajasthan Value Added Tax Act, 2003State Act of Rajasthan · Act 4 of 2003

(1) No person who is not a registered dealer or no registered dealer who is not liable to pay tax in respect of any sale or purchase, shall collect on the sale of any goods any sum by way of tax from any other person.

(2) No registered 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.

(3) No dealer shall collect any sum by way of tax in respect of sale of any goods on which, by virtue of section 8, no tax is payable.

(4) Dealer opting for payment of lump sum amount in lieu of tax under section 5, or who is covered by sub–section (2) of section 3 shall not collect tax or any sum in lieu of tax.

Where this provision sits

ActThe Rajasthan Value Added Tax Act, 2003
Section9
Marginal noteBar against collection of tax when not payable.
JurisdictionState of Rajasthan
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Rajasthan Value Added Tax Act, 2003 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.