https://www.taxtmi.com/caselaws?id=157967 Section 13 of the Bombay Sales Tax Act, 1959 applies only where a taxable dealer purchases specified goods from a seller who is a dealer but not registered under the Act; a purchase from a person who is not a dealer falls outside the provision. It also operates only when the goods are purchased in the course of the buyer's business activity in those goods, not for purposes unconnected with that business. The assessee bears the burden of showing that the seller was not a dealer. On that construction, purchase tax is confined to business purchases from an unregistered dealer and does not extend to non-business purchases or purchases from a non-dealer. en-us Wed, 22 Feb 1995 00:00:00 +0530 Mon, 14 Oct 2013 15:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157967 Section 13 of the Bombay Sales Tax Act, 1959 applies only where a taxable dealer purchases specified goods from a seller who is a dealer but not registered under the Act; a purchase from a person who is not a dealer falls outside the provision. It also operates only when the goods are purchased in the course of the buyer's business activity in those goods, not for purposes unconnected with that business. The assessee bears the burden of showing that the seller was not a dealer. On that construction, purchase tax is confined to business purchases from an unregistered dealer and does not extend to non-business purchases or purchases from a non-dealer. Case-Laws VAT and Sales Tax Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157967