Liability to purchase tax for contravention of the terms of declaration

**Liability to purchase tax for contravention of the terms of declaration.** 20.

1. (1) Where any dealer or a Commission agent has purchased any taxable goods under a declaration given by him under section 10, 12 or 13 and the conditions, recitals and undertakings of such declarations are not complied with, for any reason whatsoever, then such dealer shall be liable to pay purchase tax on the purchase price of such goods in respect of which declarations are furnished to the selling dealer and the purchase tax shall be levied at the rate set out against each of such goods in column 4 of Schedules B and C, and accordingly he shall include the purchase price thereof in his turnover of