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

1[bst1] [R 42I.Drawback, set-off etc. of purchase tax levied under section 13AA. :- 1[bst2] [*** Deleted w.e.f. 1-10-1995]

2[bst3] [42 J.Drawback, set-off etc. of sales tax paid on purchase by a hotelier etc. :-(1)In assessing the amount of tax payable by a Registered dealer (hereinafter referred to as "claimant dealer") for any period starting on or after 1st May, 1992, in respect of supply, by way of or as part of any service or in any other manner whatsoever, of goods specified in Part II of Schedule C other than those covered by entry 53, 100 or 101 thereof and where such supply is made or given for cash, deferred payment or other valuable consideration and the supply is made or given by-

(a)any society, club or other association of persons, whether such society, club or association is incorporated or not, or

(b)any eating house, public restaurant, hotel including a hotel having gradation of three star or above and a hotel wherein a cabaret, floor-show or similar entertainments is provided with such supply, or any caterer at any place whatsoever, and for the purposes of section 8, no deduction from the turnover of sales is available towards such supply only because of the provisions contained in sub-section (4) of section 12A of the Act, then the Commissioner shall, in respect of purchases made by the claimant dealer 3[bst4] [during the period commencing on the Ist May 1992 and ending on the 8th September 1992 (both days inclusive)] 4[bst5] [and in respect of any period starting on or after the 1st April 1994] in respect of such goods, grant him a draw-back, set-off or, as the case may be, a refund of the aggregate of the sums determined in accordance with the provisions of rule 44D.

(2)No draw-back, set-off or refund shall be allowed under this rule in respect of any supply which has been exempted from payment of the whole of tax under entry 191 of the Schedule to the Government Notification, Finance Department, No.5[bst6] ["STA.1059/37/Taxation-2, dated the 22nd September 1995"] or any supply in respect of which a claimant dealer has claimed reduction of sale price under rule 46C.]