14. Tax on purchases:

Any dealer who in the course of his business purchases any taxable goods,-

(i) from a registered dealer in the circumstances in which no tax under section 13 is payable by that registered dealer on the sale price of such goods, or

(ii) from any other person,

shall be liable to pay tax on the purchase price of such goods, if after such purchase, the goods are not sold within the State or in the course of inter-State trade and commerce or export out of the territory of India but are -

(a) sold or disposed otherwise;

(b) consumed or used in the manufacture of goods declared to be exempt from tax under the Act; or

(c) after their use or consumption in the manufacture of goods, 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

(d) used or consumed otherwise,

and such tax shall be levied at the same rate at which tax under section 13 would have been levied on the sale of such goods within the State on the date of such purchase.