Section 13(3) in The Chhattisgarh Value Added Tax Act, 2005
(3)The input tax rebate by a registered dealer under sub section (1) or sub-section (2) [and Section 73] [Inserted by C.G. Act No. 26 of 2006.] shall be adjusted in such manner as may be prescribed towards the lax payable by him under this Act or under Central Sales Tax Act, 1956 (No. 74 of 1956) and the balance, if any, shall be carried over for adjustment towards tax payable in the subsequent year :[Provided that, if the amount of input tax rebate remains unadjusted and the dealer makes an application for refund of such amount, the assessment shall be made within one year from the date of application and such amount shall be granted by way of refund.] [Substituted by C.G. Act No. 12 of 2008.]
