Amendment of section 13

In section 13 of the Principal Act,-

1. (1) Clause
   • (a) of sub-section
2. (1) after words "(a)" the figure "(i)" shall be inserted.
3. (2) In clause
   • (a) of sub-section (1), for the words and figures starting from "after payment to him, of the tax under clause
     • (i) of section 8, he shall claim or be allowed in such manner and within such period as may be prescribed, input tax rebate of the amount of such tax" the words and figures "or for sale out side the state by way of stock transfer after payment to him of the tax under clause
     • (i) of section 8, he shall claim or be allowed input tax rebate of such amount of tax, in such manner and within such period as may be prescribed." shall be substituted.
4. (3) After clause
   • (a) of sub-section
5. (1) the following shall be added, namely:- "(ii) When a registered dealer purchases any goods specified in schedule II other than those specified in Schedule III within state of Chhattisgarh from another such dealer after payment to him of the tax under clause
   • (i) of section 8, for use as capital goods in the course of business within the state of Chhattisgarh, he shall claim or be allowed input tax rebate of such amount of tax, in such manner and within such period as may be prescribed."
6. (4) In clause
   • (b) of sub-section
7. (1) for the words and figures "and any goods specified in schedule I or schedule II for sale in the course of export out of the territory of India, he shall claim or be allowed, in such manner and within such period, input tax rebate of the amount of such tax", the words and figures "or for sale out side the state by way of stock transfer and any goods specified in schedule I or schedule II for sale in the course of export out of the territory of India, he shall claim or be allowed input tax rebate of such amount of tax in such manner and within such period as may be prescribed." shall be substituted.
8. (5) In clause
   • (c) of sub-section
9. (1) for the word
   • (c) the word
   • (b) shall be substituted.
10. (6) After sub-section
11. (3) the following proviso shall be inserted, namely:- " Provided that, if the amount of input tax rebate, which remains un adjusted even after two years, it shall be granted to him by way of refund."
12. (7) In sub clauses
    • (i) and
    • (ii) of clause
    • (a) of sub-section
13. (5) after the words "interstate trade or commerce" the words, "or by way of sale outside the state, by way of stock transfer." shall be added.
14. (8) In sub-section
15. (6) after clause
    • (iii) the following clause shall be inserted, namely:- "(iv) in respect of any goods specified in schedule II for which the amount of tax is not shown separately in the sale Act, invoice or cash memoranda."