Section 9. Levy of purchase tax

(1) Where a dealer who is liable to pay tax under this Act purchases any taxable goods from a person who is not a registered dealer, then there shall be levied on such dealer a purchase tax on the turnover of such purchases at the rate set out against each of such goods in Schedule II or Schedule IIIof this Act

(2) Where a registered dealer purchases sugarcane from a person who is not a registered dealer, for the purpose of use thereof in the manufacture of sugar or khandsari, there shall be levied a purchase tax on the purchase of such sugarcane at the rate set out therefor in Schedule II of this Act.

(3) Where any person or dealer has purchased any taxable goods under a certificate or declaration given by him under any provision of this Act or earlier law, rule or notification, and the conditions, recitals or undertakings of such certificate or declaration are not complied with, then such person or dealer shall be liable to pay purchase tax on the turnover of such purchases at the rate set out against each of such goods in Schedule II or Schedule III or at the applicable rate of tax under the earlier law, as the case may be.