WHETHER STAMP VENDOR LIABLE TO TAX AUDIT ?

WHETHER STAMP VENDORS ARE LIABLE TO TAX AUDIT FOR THE SALE OF STAMP PAPERS TO THE CUSTOMER ? ONE VIEW IS THAT THEY ARE BUYING STAMP PAPERS FROM THE GOVERNMENT AT DISCOUTED PRICE AND SELLING IT TO THE CUSTOMERS AT NORMAL PRICE OF THE STAMP PAPER. THEY ARE NOT GETTING COMMSION BUT DISCOUNT FROM THE GOVT.  HENCE THE TRANSACTION IS PURCHASE & SALES OF STAMP PAPER.