Purchase from unregistered dealer

[guna ch]

Dear sir/s

Could you please advice me , if the goods are purchsed from unregistered dealer ,does the buyer has to pay the VAT if he is a registered dealer. if he should pay how this amount should be treated either inputVAT or OutputVAT, Can we adjust before paying the amount .

Kindly suggest me what are the provisons IF GOODS ARE PURCHASED FROM UNREGISTERED DEALER

AI Summary

Purchase tax liability on purchases from unregistered dealers depends on use, disposition, and applicable state VAT rules.
Purchase tax may be levied on purchases from unregistered dealers depending on post purchase use and State law: no purchase tax where goods are used as inputs to produce taxable goods sold on payment of VAT/CST, but tax applies where goods are used to make exempt goods, disposed of otherwise than by sale, or transferred/dispatches outside the State otherwise than by sale; entitlement to claim such tax as input tax credit is subject to local statutory conditions and procedural compliance.