abhishreshthaa
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Who is liable to pay tax?
The following dealers or persons are liable to pay tax on sale or purchase of goods:
• Every dealer registered under any earlier law
• Every dealer whose turnover exceeds the prescribed limits
• Any mercantile agent, like factor, broker, auctioneer, etc.
• A non-resident dealer
• Any person liable to pay tax under CST Act
• Any person who is registered under the act.