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    <title>Whether Purchase liable for Purchase tax if goods purchased deemed tax paid in the hands of Seller</title>
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    <description>When a purchasing dealer deducts tax at source, issues the TDS certificate and remits the deducted tax in accordance with the statutory provisions and rules, the selling dealer&#039;s tax liability is discharged and the sale turnover is treated as tax paid on assessment; accordingly, no separate purchase tax is levied on the purchasing dealer for those goods.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=108460</link>
      <description>When a purchasing dealer deducts tax at source, issues the TDS certificate and remits the deducted tax in accordance with the statutory provisions and rules, the selling dealer&#039;s tax liability is discharged and the sale turnover is treated as tax paid on assessment; accordingly, no separate purchase tax is levied on the purchasing dealer for those goods.</description>
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