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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 9

Collection of Tax by Registered Dealers, Governments and Statutory Authorities

~1 min read
https://sooperkanoon.com/act/58869

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 9 is part of Value Added Tax Act, 2003 - Collection of Tax by Registered Dealers, Governments and Statutory Authorities. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

(1) Every registered dealer liable to pay tax under the Act shall collect such tax at the rate or rates at which he is liable to pay tax, and the tax collected shall be accounted for under the provisions of this Act and rules made thereunder.

(2) The Central Government, a State Government, a statutory body or a local authority shall, in respect of any taxable sale of goods effected by them, collect by way of tax any amount which a registered dealer effecting such sale would have collected by way of tax under this Act, issue a tax invoice, pay the tax so collected into the Government Treasury or any designated bank and furnish monthly returns, as specified under Section 35, to the prescribed authority.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 9 provide?

Section Section 9 of the Value Added Tax Act, 2003 (Collection of Tax by Registered Dealers, Governments and Statutory Authorities) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 9?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 9. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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