(1) Every dealer, who is liable to pay tax under sub-section (1), sub-section (2), or sub-section (5), of section 9, section 10 or sub-section
(3) of section 27 and who is registered, shall, in addition to the tax payable under any other provisions of this Act, be also liable to pay tax under this Act on all his purchases from—
(a) a dealer, who is not registered, of goods, other than gold, rice, wheat, raw jute and goods specified in Schedule IV, intended for direct use in the manufacture in West Bengal of goods for sale by him, and of containers and other materials for the packing of goods so purchased or manufactured;
(b) a registered dealer, to whom a declaration referred to in the second proviso to sub-section (2) of section 17 has been or will be furnished by him in respect of sales, referred to in clause (b), clause (c), clause (d) or clause (e), of sub-section
(2) of that section, of goods purchased against such declaration;
(c) any person, whether a dealer or not, who is not registered, of goods, other than gold, rice, wheat, raw jute and goods specified in Schedule IV, intended for any purpose, other than the purpose specified in clause (a) or section 15.
Incidence of tax on purchase of raw jute.
Contingent liability to pay tax on purchases of goods.
461 The West Bengal Sales Tax Act, 1994.
[West Ben. Act Liability to pay tax on purchases by casual trader.
(Chapter 111—Incidence and levy of tax and rate of tax.—Section 14.)
(2) The burden of proving that any purchase effected by a dealer is not liable to tax under sub-section (1) shall be on such dealer.
(3) Every registered dealer whose business has been discontinued or whose liability to pay tax has ceased under sub-section (4) of section 9 or whose registration has been cancelled under sub-section (10) of section 26 or sub-section (5), or sub-section (6), of section 27, and who, on the date of such discontinuance or on the date of such cessation or on the date of such cancellation, whichever is earlier, holds stock of any goods, shall, in addition to tax payable by him under this Act, be liable to pay tax, at the rate applicable to sales of such goods, on the purchase price of—
(a) goods held in stock for resale, or containers or other materials held in stock for paking of any goods for resale;
(b) goods held in stock for use in the manufacture of goods for sale, and containers or other materials held in stock for packing of—
(i) the goods held in stock for use in the manufacture of goods for sale, or
(ii) the goods intended to be manufactured for sale;
(c) goods and containers or other materials for packing which have been used in the goods manufactured or packing of the goods so manufactured and where such manufactured goods are held in stock for sale, where such goods, containers or other materials for paking have been purchased by him by issuing declaration referred to in the proviso or the second proviso to sub-section (2), or the proviso to sub-clause (ii) of clause (a) of sub-section (3), of section 17:
Provided that the tax payable by him under this sub-section shall be reduced by the amount of tax, if any, realised from him at the time of sale to him by the dealer selling such goods, containers or other materials for packing.