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For an agent of tax authorities, Input tax is equal to output tax?
Like our business is taking tax on behalf of tax authorities, and you said in videos, that consumer is the sales tax payer. So entire chain inbetween tax authorities to consumer, would have input tax equals to output tax?
If you are meaning to ask if the total of the sales taxes suffered by the final consumer is equal to the total sales tax received by the state, then the answer is yes.
However the terms input tax and output tax are completely irrelevant for the final consumer. The terms are used for the companies involved in proving the goods or service to the final consumer and it is them who pay over the tax bit by bit to the state.
Watch my lecture again that shows the process of how a sheep ends up being made into a jumper.