TMI BlogIn case where the sale or purchase is exempt from tax, the dealer would not be in a position to recover...In case where the sale or purchase is exempt from tax, the dealer would not be in a position to recover the additional tax from the purchaser, thereby frustrating the very object of the provision namely, to tax the sale or purchase and would result in taxing the dealer instead of the sale or purchase. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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