It reads: "6 A. Levy of tax on turnover relating to purchase of certain goods: Every dealer, who in the course of business: (i) purchases any goods (the sale or purchase of which is liable to tax under this Act) from a registered dealer in circumstances in which no tax is payable under section 5 or under Section 6, as the case may be, or (ii) purchases any goods (the sale or purchase of which is liable to tax under this Act) from a person other than a registered dealer, and (a) consumes such goods in the manufacture of other goods for sale or consumes them otherwise, or (b) discloses of such goods in any manner other than by way of sale in the state, or (c) despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter State trade or commerce, shall pay tax on the turnover relating to purchase aforesaid at the same rate at which but for the existence of the aforementioned circumstances, the tax would have been leviable on such goods under Section 5 or Section 5 A or Section 6: Provided that in respect Or declared goods such rate together with the rate of additional tax specified in Section 5 A shall not exceed four percent of the purchase price of such goods." An analysis of the Section yields the following ingredients: "A. (i) a dealer who in the course of business purchases any goods liable to tax under the Act, (ii) from a registered dealer in circumstances in which no tax is payable by such selling dealer under Section 5 or 6 and (iii) consumes such goods in the manufacture of other goods for sale or consumes them otherwise or, (iv) disposes of such goods in any manner other than by way of sale in the State or, (v) despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter State trade or commerce, (vi) such purchasing dealer shall pay the tax at the same rate at which it would have been payable by the selling dealer.