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    <title>which tax is levied</title>
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    <description>Purchase tax applies where goods are procured without payment of tax and disposed otherwise than by sale; because the dealer subsequently charges VAT on resale, purchase tax principles do not impose an additional levy. Procurements from the unregistered West Bengal manufacturer should be shown as interstate purchases in the VAT return, while separately monitoring potential entry tax obligations under local law.</description>
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      <description>Purchase tax applies where goods are procured without payment of tax and disposed otherwise than by sale; because the dealer subsequently charges VAT on resale, purchase tax principles do not impose an additional levy. Procurements from the unregistered West Bengal manufacturer should be shown as interstate purchases in the VAT return, while separately monitoring potential entry tax obligations under local law.</description>
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      <law>VAT / Sales Tax</law>
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