Section 13(6) in The Chhattisgarh Value Added Tax Act, 2005
(6)No input tax rebate under sub-section (1) shall be claimed or be allowed to a registered dealer,-(i)in respect of any goods specified in Schedule II purchased by him from another such dealer for sale but given away by him by way of free sample or gift or given to or received by him by way of replacement;(ii)in respect of goods specified in Schedule II for use or consumption for manufacture or mining of goods but the goods manufactured or mined are given away by him by way of free sample or gift or given to or received by him by way of replacement;(iii)in respect of goods purchased by a dealer who opts for the composition of tax under the provisions of Section 10;(iv)[ in respect of goods purchased from a dealer who opts for the composition of tax under the provisions of Section 10;] [Inserted by C.G. Act No. 26 of 2006.][[(v)] [Inserted by C.G. Act No. 2 of 2006.] in respect of any goods specified in Schedule II for which the amount of tax is not shown separately in the sale bill, invoice or cash memoranda.]
