Vat Actupdated - RS Goyal & Associates

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(3) Where any dealer or person with a view to evade payment of tax or in order to claim
any input tax rebate which he otherwise is not eligible for or was carrying on business in the
name of or in association with any other person either directly or indirectly, whether as an
agent, employee, manager, partner or power of attorney holder, guarantor, relative or sister
concern or any other capacity, such person and the dealer in whose name the registration
certificate was obtained shall jointly and severally be liable for the payment of tax assessed,
reassessed, interest payable and penalty imposed under the Act and such tax, interest and
penalty shall be recovered from all or any of such persons as if such person or persons are
dealer under the Act.
8 : Liability of a dealer registered under Central Act No. 74 of 1956 to pay tax
(1) A dealer registered under the Central Sales Tax Act, 1956 (No.74 of 1956) who is not
liable to pay tax under Section 5 shall nevertheless be liable to pay tax at the rate specified
in section 9 on his sales of any goods in respect of the purchases of which he has furnished
a declaration under sub-section (4) of Section 8 of the said Act or on the sales of any goods
in the manufacture of which such goods have been used,
(2) Every dealer to whom sub-section (1) applies shall for the purposes of Section 18,
20, 24 and 39 be deemed to be a registered dealer.
CHAPTER - IV Levy of tax
9 : Levy of tax
6 (1) 2 There shall be levied on goods specified in Schedule II, a tax at the rate mentioned in
the corresponding entry in column (3) thereof and such tax shall be levied on the taxable
turnover of a dealer liable to pay tax under this Act. 2
(2) Notwithstanding anything to the contrary contained in this Act, no tax shall be levied on
goods specified in Schedule II, if the goods are sold by any one of the oil companies, as may
be notified, to any one of the notified oil companies. [from 10.8.10]
6 [Notwithstanding anything contained in this Act, no tax shall be levied on goods specified in
Schedule II, if the goods are sold by any one of the public sector oil companies, that is Indian
Oil Corporation Limited, Hindustan Petroleum Corporation Limited, Bharat Petroleum
Corporation Limited and Indo-Burma Petroleum Company Limited, to any one of the said oil
companies.] 6 [upto 9.8.10]
(3) Notwithstanding anything to the contrary contained in this Act, no tax shall be levied on
such goods as the may be notified by the State Government, subject to such restrictions
and conditions as may be specified in the notification, if the goods are sold by a joint venture
company to its holding company. [from 10.8.10]
20 9-A : Levy of tax by weight, volume, measurement or unit on certain goods .
Notwithstanding anything contained in section 9, the State Government may, by
notification, fix the amount of tax payable on the sale or purchase of certain goods or
a class of goods in respect of a specified area or whole of the State, on the basis of
weight, volume, measurement or unit, and subject to such terms and conditions as
may be notified. 20
10 : Levy of Purchase tax
2 (1) Every dealer who in the course of his business purchases any goods specified in Schedule II
from any person other than a registered dealer or from a registered dealer who has opted for
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