1[9A Collection of tax to be only by registered dealers

No person who is not a registered dealer shall collect in respect of any sale by him of goods in the course of inter-State trade or commerce any amount by way of tax under this Act, and no registered dealer shall make any such collection except in accordance with this Act and the rules made thereunder.]

Note :

1. Ins. by Act 31 of 1958, sec. 6 (w.e.f. 1-10-1958).