4.
Levy of Purchase Tax.- Subject to the provisions
of sections 6 and 7, every dealer liable to pay tax under
section 3, who purchases goods in circumstances in which no
tax on sales is payable or has been paid on the sale price
of such goods and either consumes such goods in the manufacture
of other goods for sale or otherwise disposes of such goods
in any manner other than by way of sale in the State of Bihar
or sale in the course of inter-State trade or commerce, shall
be liable to pay tax on the purchase price of such goods at
the same rate at which it would have been leviable on the
sale price of such goods under section 14.
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