9. Bar against collection of tax when not payable

(1) No person who is not a registered dealer or no registered dealer who is not liable to pay tax in respect of any sale or purchase, shall collect on the sale of any goods any sum by way of tax from any other person.

(2) No registered dealer shall collect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act.

(3) No dealer shall collect any sum by way of tax in respect of sale of any goods on which, by virtue of section 8, no tax is payable.

(4) Dealer opting for payment of lump sum amount in lieu of tax under section 5, or who is covered by sub–section (2) of section 3 shall not collect tax or any sum in lieu of tax.