Liability of additional tax for unregistered dealer, VAT + CST

[madhavvan n]

as per punjab vat amendment section 8B inserted wherein it is mentioned that there shall be levied and collected on taxable turnover of a person other than registered person an additional tax which shall be calculated at rate of 10% of the tax payable by him under the act. does this mean that any body who is not registered under Punjab VAT is liable for payment of additional tax @10% on tax payable by him under tha act the above provision is not clear can learned viwers throw light on the implication of above.

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[DEV KUMAR KOTHARI]

It is necessary to read entire charging provisions and also the relevant provisions and the context, purpose and scheme of the Act.