Levy of tax on turnover of purchase of goods in certain circumstances
20.(1)Where a taxable person purchases taxable goods from a person other than a taxable person or a registered person, and -
(a)uses such goods in the manufacture of goods, declared tax-free under section 16; or
(b)uses such goods in the manufacture of any goods other than those specified in Schedule-A, and sends the goods so manufactured outside the State otherwise than by way ofsale in the course of inter-State trade or commerce or exports out of India; or
(c)disposes of such goods in any manner other than by way of sale in the State; or
(d)despatches them to a place outside the State otherwise than as aresult of sale in the course of inter-state sale, trade or commerce or export out of India,
there shall be levied a tax on the taxable turnover of purchasesof such goods at the rate applicable to such goods as perthe Schedules :
Provided that no tax shall be levied under this section, if a tax has already been paid on such goods under section 19.
(2)Where a registered person purchases taxable goods from a person, other than a taxable person or a registered person, and disposes of such goods in anymanner, there shall be levied a tax on the turnover of such purchases at the rate(s) specified in the Schedule(s).