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    <title>UNREGISTERED PURCHASE _ PURCHASE TAX</title>
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    <description>A registered purchaser who buys goods from an unregistered dealer is liable for purchase tax under the Assam VAT regime even if the purchaser&#039;s final product is VAT/exempt; the exemption of the final product does not remove the purchase tax obligation triggered by acquisition from an unregistered supplier, and the purchaser should consult the Assam VAT Act provisions cited for compliance.</description>
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