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

6[bst7] [R. 42 K.Drawback, set-off, etc. of tax paid on goods purchased by an Authorised dealer.- While assessing a Registered dealer (hereinafter in this rule referred to as "the claimant dealer") for any period starting on or after the 1st May, 1994, the Commissioner shall grant him a drawback set-off or, as the case may be, refund of an amount equal to the sum collected separately. from him by way of sales tax on purchases of any goods made by him on the strength of declaration in Form N-14 on or after 1st May 1994, if such claimant dealer proves to the satisfaction of the Commissioner that the goods purchased have been resold by him to another Registered dealer against a declaration in Form N-14A or, as the case may be, N-14C within a period of nine months from the date of such purchase and that such purchasing Registered dealer has not contravened any of the conditions, recitals or undertaking of such declaration in Form N-14A or as the case may be in Form N-14C."]