Purchase tax payable on certain purchases of goods from unregistered dealer

Purchase tax payable on certain purchases of goods from unregistered dealer.

18. Where a dealer, who is liable to pay tax under section 3, purchases any goods specified in Schedule B or C from a person, who is not a Registered dealer, then, unless the goods so purchased are resold by the dealer, there shall be levied, subject to the provisions of sub-section (2)