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

1[bst1] [R.42F. Drawback, set-off etc. of tax paid on goods notified under Section 8A--

(1)In assessing the amount of tax payable in respect of any period by a Registered dealer (hereinafter referred to as "the claimant dealer") on his sales of such goods as are notified under section 8A, the Commissioner shall, in respect of the purchases made by the claimant dealer of such goods as are notified under section 8A, grant him a drawback, set-off or, as the case may be, a refund of the aggregate of the sums determined in accordance with the provisions of sub-rule (2) on the claimant dealer showing to the satisfaction of the Commissioner that the goods so purchased have been resold by him otherwise than in the course of inter-state trade or commerce or of export out of the territory of India.

(2)For the purpose of this rule, the drawback, set-off or as the case may be, the refund shall be the aggregate of the following sums, that is to say--

(a) a sum collected separately from the claimant dealer by other Registered dealers by way of sales tax on the

purchases made by him from such Registered dealers of goods referred to in sub-rule (1) where the claimant dealer effected the purchases otherwise than against declaration under sections 8A, 11 or 12;

(b) a sum paid or payable as purchase tax on the purchases of the goods referred to in sub-rule (1), under section 14 but reducing the same as provided in the second proviso to sub-section (1) of that section.]