Input tax rebate

Tax2005147 sections

Statutory text

(2) (3) (4) from another such dealer after payment to him of the tax under clause (i) of section 8; for use or consumption of such goods including capital goods for / in the manufacture or for/ in mining of any goods specified in schedule II for sale within the State of Chhattisgarh or in the course of inter-state trade or commerce and any goods specified in schedule I or schedule II for sale in the course of export oul of the territory of India, he shall claim or be allowed, in such manner and within such period as may be prescribed, input 'tax rebate of the a.--nount of such tax . (c) Where a dealer makes an application for grant of a registration certificate under clause (a) or clause (c) of.sub-section (2) of section 16 on or after the commencement of the Act. he shall in respect of,- (1) Goods specified in schedule I! purchased on or after such commencement by him within the State of Chhattisgarh from another such dealer after payment to him of tax under clause (i) of section 8 for t.lJ.e purpose specif.ed in clause (a); or (2) Goods specified in schedule II other than those specified in schedule III, purchased on or after such commencement by him within the State of Chhattisgarl-i after payment to him of tax under clause (i) of section 8 for t:le purp')se specified in cla-.ise (o ), and held in stock by him on the date (

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