Every dealer who in the course of his business purchases any taxable goods from any person, who is not a dealer registered under the Act, shall be liable to pay tax on the gross turnover of purchase of such goods, if after such purchase, the goods are,

(i) used or disposed of in any manner other than by way of sale in the State; or

(ii) consumed or used in the manufacture of tax free goods specified in the First Schedule; or

(ii) consumed or used in the manufacture of taxable goods, and such manufactured goods are disposed of otherwise than by way of sale in the State or in the course of inter-state trade and commerce or export out of the territory of India; or

(iv) despatched to a place outside the State other than as a result of sale in the course of inter-state trade or commerce or export out of the territory of India,

and such tax shall be levied at the same rate at which tax under section 10 would have been levied on the sale of such goods within the state on the date of such purchase.