(8)No input tax credit shall be claimed by or be allowed to a registered dealer-(a)In respect of any taxable goods purchased by him from another registered dealer for resale but given away by way of free sample or gift;(b)Who makes payment of turnover tax as provided in section 16;(c)In respect of capital goods used for the purposes and in the circumstances as specified in Schedule 'D'.(d)In respect of goods brought from outside the State against the tax paid in any other State;(e)In respect of stock of goods remaining unsold at the time of closure of business;(f)In respect of goods purchased on payment of tax, if such goods are not sold because of any theft, damage and destruction;(g)Where the tax invoice is not available with the dealer or there is evidence that the same has not been issued by the selling registered dealer from whom the goods are purported to have been purchased;(h)In respect of goods purchased from a dealer whose certificate of registration has been suspended;(i)In respect of sale of goods specified in Schedule 'A';(j)In respect of sale of goods specified in Schedule 'C';(k)In respect of raw materials used in manufacture or processing of goods, where the finished products are exempt from tax; and(l)Executing works contract, in relation to works contracts executed by him, where he has exercised option under sub-section (3) of section 11 to pay tax by way of composition; and(m)In any other case as the Government may, by notification, specify,
