Amendment status not verified — confirm the current text below against the official source.
(1) A person who is not a registered dealer shall not collect in respect of any sale of goods any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the rules made thereunder. (2) A registered dealer who has been permitted by the Commissioner to make a lump sum payment under 94[section 14, 14A, 95[14B, 14C] or 14D] shall not collect from his purchaser any sum by way of tax on the sales of goods during the period the permission for lump sum tax is valid.