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


1[bst1] [R.43A. Remission of purchase tax payable in respect of purchase of goods specified in Schedule E--

Where a Registered dealer (hereinafter in this rule referred to as "the claimant dealer") has become liable to pay purchase tax under section 14 in respect of goods specified in Schedule E purchased by him on a certificate under section 12 shows to the satisfaction of the Commissioner :

(a) that the said goods were sold to him 2[bst2] [before the notified day] by another registered dealer and that the sales tax leviable under section 10(1) has been paid on the said sale; or

(b)(i) that the said goods were resold to him 2[bst3] [before the notified day] by other Registered dealer (hereinafter in this rule referred to as the 'Vendor') after purchasing them from another Registered dealer; and

(ii) that the sales tax leviable under section 10(1) has been paid or has become payable on an earlier transaction in respect of the same goods, and produces on demand a certificate in Form 31A issued by the vendor stating inter alia that the sale is or will be included by him in his turnover of sales, the Commissioner shall remit the purchase tax equal to the rate of sales tax.

Provided that, where the claimant dealer has claimed under rules 41, 41A, 43, 44A, 44B or 44C the set-off, draw back or as the case may be the remission of purchase tax in respect of the same goods, no remission shall be granted under these rules.