Purchase tax under tnvat act

 Tax credit is available only to the extent of VAT paid within the State. [there are also restrictions as to in respect of which the credit would not be available].
Clearly, the Central Sales Tax paid on purchase of goods from other state is not available as a credit.
However, when you make CST sales to other states, you can utilise the VAT credit against the CST to be paid by you.
It is quite strange for a professional to ask basic questions like provision of law applicable etc.

thank u for the reply.

u haven't caught my point.here i am not coming to talk about inter-state purchase or inter state sales.the point which i raised here is about purchase tax levied on goods purchased within the state.in those cases it is said in the law that purchasing dealers are required to pay tax and not the selling dealer.i just want to know what are the goods which are specified there?

The purchaser will pay the tax to the seller while purchasing product along with the bill. And the seller will pay this collected tax amount to the Tax department while filing the tax returns. These processes take place from the manufacturer till the end user.