Tax on Purchases in certain circumstances

Every dealer who in the course of this business purchases any goods-- (a) from a registered dealer in the circumstances in which no tax under this Act is payable by that registered dealer on the sale price of such goods; or (b) from a person other than a registered dealer and tax on sale of such goods can not be levied on the seller either in view of any provision of this Act or because the selling dealer though liable to pay tax has not obtained registration; he shall be liable to pay tax on purchase price of such goods if-- (i) goods are not sold within the State of Uttarakhand, or in the course of inter- State trade or commerce or in the course of export out of the territory of India; or (ii) goods are consumed or used in the manufacture of goods exempt from tax under this Act; or (iii) goods are used or consumed in the manufacture of goods and such manufactured goods are disposed of otherwise than by way of sale in the State of Uttarakhand or in the course of inter -State trade or commerce or in the course of export out of the territory of India; or (iv) goods are used or consumed otherwise, and such tax shall be levied at the same rate at which it would have been levied under this Act on the sale of such goods within the State on the date of such purchases: Provided that if the goods- are purchased through a Commission Agent, whether for a Principal residing within the State or outside the State, the Commission Agent shall be liable to pay the tax and he may realize the same from the Principal.