Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases

Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases.—(1) No person, who is not a registered dealer under this Act, shall collect in respect of any sale of goods any amount by way of tax under this Act.

1. (2) No registered dealer shall collect any amount by way of tax under this Act in respect of any sale of goods, except where he is liable to pay tax on such sale under the provisions of this Act.
2. (3) No registered dealer shall collect any amount by way of tax at a rate or rates exceeding the rate or rates specified under the provisions of this Act.