Chapter VII : Grant of Draw Back, Set off and Refund

R.41B.Draw-back, set-off etc. of tax paid on purchase of Kardi seeds, 1[bst1] [groundnuts, till, mohuti, linseed and Khurasani] by bullock ghani owner owning not more than two ghanis--

In assessing the amount of tax payable in respect of any period by a Registered dealer who is a bullock ghani owner, owning not more than two ghanis, and who is certified as such by the Maharashtra State Khadi and Village Industries Board (hereinafter in this rule referred to as "the owner"), the Commissioner, shall in respect of the purchase made by such owner of Kardi seeds 1(groundnuts, mohuti, linseed and Khurasani) which are used by him within the State in the manufacture of Kardi oil 2[bst2] (groundnut oil, til oil, mohuti oil, linseed oil or khurasani oil) on the bullock ghanis owned by him, grant him draw-back set-off or as the case may be, refund of the aggregate of the following sum, that is to say :-

(a)A sum recovered from the owner by other registered dealers 3[bst3] (by way of general sales tax on the purchases made by the owner prior to the notified day by way of sales tax on the purchases made by him on or after the notified day) from such registered dealers, when the owner did not hold recognition or when he held a Recognition but effected the purchase otherwise than against the certificate under section 11 of the Act.

(b)A sum paid or payable as purchase tax under section 13. Provided that, no set-off, draw-back or refund under this rule shall be granted to the owner if he has claimed in respect of the same Kardi seeds, 4[bst4] (Groundnuts, til, mohuti, linseed and Khurasani) a draw-back, set-off or as the case may be, refund under any other rule.