section 37
Collection of tax only by registered dealers
The Meghalaya Value Added Tax Act, 2003Tax2003117 sections12 chapters
Chapter VI RETURN AND PAYMENT OF TAX, ASSESSMENT ETC
Statutory text
- (1) No person who is not registered dealer shall collect in respect of any sale of goods by him in the State of Meghalaya any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the Rules made there under and not beyond the rate specified.
- (2) Notwithstanding anything contained in sub-section (1), a registered dealer who has been permitted by Commissioner to pay presumptive tax under section 17 shall not collect any sum by way of tax on the sale of goods during the period to which such payment relates.
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