T.c.s. provision

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We purchased raw material on which T.C.S. needs to be collected by seller.However seller billed us without including T.C.S. in bill.We are the manufacturer.Who will pay T.C.S. to government??We or seller.Please clarify whole T.C.S. implication in above case for accounts.Thanks in advance.
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TCS provision can be on purchase also?please resolve.Urgent


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