whether VAT has to be payable on purchases made outside state

If a dealer purchases paddy then he has to pay VAT @ 4%, bute final product i.e. chudda is exempted from tax.

But if the same manufacturer buys paddy from outside the state, kindly state whether he has to pay tax on purchase price as the final product is  taxable.

Assume that there is no CST on purchase from outside state.