¹[9C. Collection of tax by registered dealer:

                 No registered dealer shall collect any amount by way of tax under the Act or in lieu of the tax-

(a)   in respect of sales or purchases of any goods on which no tax is payable  by him or under section 8 of the Act;

(b)   in respect of any transaction of sale on which he is not liable to pay tax under any provisions of the Act;

(c)   on any transaction of sale in excess of the amount of tax payable by him on such transaction under the provisions of the Act;

     Provided that, nothing contained in this rule shall apply where a person is required to collect such amount of the tax separately in order to comply with the conditions and restrictions imposed on him by or under the provisions of any law for the time being in force.]

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1.    Inserted by GN.FD. No. STR-1560/49-XIII, dated 5.8.1960