UTTARANCHAL VAT DRAFTS

1. No person who is not a dealer registered under this Act, shall in respect of any sale and purchase made by or through him realize from any person any amount by way of Tax on sale and purchase of goods under this Act or any amount in lieu of the tax on sale and purchase of goods by giving it a different name and colour;

2. No dealer registered under this Act, shall, in respect of any sale or purchase made by or through him realize from any person other than a person to whom goods are sold by him, any amount by way of tax on sale or purchase of goods or any amount in lieu of tax on sale or purchase of goods by giving it a different name or colour, and he shall not realize any tax or any amount in lieu thereof, which is not payable by him under the provisions of this Act;

3. Where any tax on sale of goods is payable on any turnover by a dealer(including a commission agent or any of the persons mentioned in clause (c) of sub-section (11) of Section 2 registered under this Act, such a dealer may recover an amount, equivalent to the amount of tax on sale of goods payable, from the person to whom the goods are sold by him, whether on his own behalf or on behalf of his principal;

   Provided that no dealer, from whom the assessing authority agrees to accept under Section 7, a composition money in lieu of the amount of the tax payable by him, shall realise from any person any amount by way of tax on sale of goods or an amount in lieu thereof by giving it a different name or colour.

4. Where a registered dealer realises tax on sale of goods from the purchaser the tax invoice or retail invoice or bill shall separately show the price of the goods sold and the amount realised as tax;

5. If a dealer who is liable to pay tax on sale of any goods, does not charge amount of tax separately from the purchaser of such goods or after charging the amount of tax, does not show such amount separately on sale invoice or bill or cash memo, the selling dealer shall be liable to pay tax on total price of goods.

6. A person may refuse to pay any amount in the name of tax on any purchase of goods if the seller of such goods does not comply with the provisions of sub-section (5) above.

7. If any dealer purchases any goods from a registered dealer who does not comply with the provision of sub-section (5) above, such dealer shall not be entitled to the input tax credit in respect of such purchase.

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