Section 9(3)(b) in Chhattisgarh Value Added Tax Rules, 2006

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State of Chattisgarh - Subsection

Section 9(3)(b) in Chhattisgarh Value Added Tax Rules, 2006

(b)The amount of input tax rebate to the credit of a registered dealer on the purchase of capital goods shall be claimed or be allowed :-

(i)in 36 equal monthly instalments from the date of commencement of business or from the date of commencement of production, by a dealer establishing new industrial unit;

(ii)in 36 equal monthly instalments from the date of first purchase by a dealer purchasing capital goods for use in existing business or industrial unit,

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State of Chattisgarh - Subsection

Section 9(3)(b) in Chhattisgarh Value Added Tax Rules, 2006