12 Contingent liability to pay tax on purchase

(1) Every registered dealer, other than those enjoying composition under sub-section (3), sub-section (3A), or sub-section (3B), or sub section (6) of section16 or sub-section (4) of section 18 , shall , in addition to the tax payable under any other provisions of this Act , be liable to pay tax on that part of his turnover of purchases which represents ----

(a) purchases of goods which are not meant for the purposes specified in clause (a) to clause (i), of sub-section (4) of section 22; or

(b) Purchases of goods specified in the negative list appended to section 22 where no input tax credit or input tax rebate is allowed.

(2) Every registered dealer enjoying composition under sub-section (3), sub-section (3A), or sub-section (3B), or sub-section (6) of section 16, or sub-section (4) of section 18 , shall in addition to the tax payable under any other provisions of this Act , be liable to pay tax on his turnover of purchases .