• Will i have to pay tax in following condition :

Sir,
I am planning to make a purchase of less than 1lac in a day from a small time dealer who claims to have annual turnover of less than 10lacs, thus is liable to tax exemption.
Now, on the bill, would I still have to pay the tax to him as he isn't paying tax due to nature of tax exemption I just described in the above paragraph?
Furthermore, would the bill be valid?
(I am a end consumer and do not plan to resell the product)

Thanks for your time.