No deduction under sections 7 and 8 in certain cases

Where any entry (or part thereof) is transposed by its deletion from one of the Schedules and its insertion in or addition to another Schedule, then the deductions provided in clause (ii) of sub-section (1) of section 7 or clause (ii) of section 8, as the case may be, shall not apply to the resales of such goods:

Provided that, if it is shown to the satisfaction of the Commissioner that tax has been levied or is leviable on any earlier sale or purchase of such goods, then, on the sale of such goods, an amount equal to the tax so levied or leviable shall be granted by way of set-off, in such manner and subject to such conditions, as may be prescribed.