UNREGISTERED PURCHASE _ PURCHASE TAX

[MITHUN SAHA]

I have been working in a Private ltd company, issue is: we have purchased coal from Guwahati to be used in State of west bengal (central purchase) from an unregistered dealer. The coal is to be used to produce a final product which is exempted from sale tax/Vat. My question is whether we have to pay purchase tax on such unregistered purchase from Guwahati .

AI Summary

Purchase Tax Applicable on Coal Bought from Unregistered Dealer for Tax-Exempt Product per Assam VAT Act Sections 12 & 10. A private limited company purchased coal from an unregistered dealer in Guwahati for use in West Bengal to produce a tax-exempt final product. The query raised was whether purchase tax is applicable on this unregistered purchase. The response clarified that purchase tax is indeed payable under the Assam VAT Act, specifically referencing Sections 12 and 10, which outline the relevant provisions.