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In the eventuality of the builder having collected the tax but not paying to the government or being unable to pay, whether the ST Department can recover the same from the buyer of flat?

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In the eventuality of the builder having collected the tax but not paying to the government or being unable to pay, whether the ST Department can recover the same from the buyer of flat?

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No. The Finance Act does not empower the ST Department to recover it from the SR. The ST Department will have to recover the same from the builder only.

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