Section 13(5) in The Chhattisgarh Value Added Tax Act, 2005
(5)(a)(i)Where a registered dealer having purchased any goods referred to in clause (a) of sub-section (1), from another such dealer for the purpose of sale has claimed input tax rebate in respect of such goods under clause (a) or sub-clause (i) of clause (c) of the said sub-section and adjusted such rebate towards the tax payable by him according to his return or returns, such dealer shall, in the event of disposal of such goods otherwise than by way of sale within the State of Chhattisgarh or in the course of inter-State trade or commerce [***] [Deleted 'or by way of sale outside the State by way of stock transfer' by C.G. Act No. 12 of 2016, dated 1.4.2016.] or in the course of export out of the territory of India, be liable to pay the amount of tax towards which input tax rebate in respect of the aforesaid goods was adjusted by him.(ii)Where a registered dealer having purchased any goods referred to in clause (b) or sub-clause (ii) of clause (c) of sub-section (1) from another such dealer for the purpose of use or consumption of such goods for/in the manufacture or mining of any goods specified in Schedule II has claimed input tax rebate in respect of such goods under clause (b) or clause (c) of the said sub-section, and adjusted such rebate towards the tax payable by him according to his return or returns, such dealer shall, in the event of the disposal of goods manufactured or mined, in a manner otherwise than by way of sale in the State of Chhattisgarh or in the course of inter-State trade or commerce [***] [Deleted 'or by way of sale outside the State by way of stock transfer' by C.G. Act No. 12 of 2016, dated 1.4.2016.] or in the course of export out of territory of India, be liable to pay the amount of tax towards which the aforesaid input tax rebate relating to such goods was adjusted by him.(iii)Where the registration certificate of a registered dealer who having purchased anv goods referred to in clause (a) or clause (b) of sub-section (1) and having claimed input tax rebate in respect of the said goods under the said clauses, is cancelled under sub-section (10) of Section 16, such dealer shall pay the amount claimed byway of input tax rebate under the said clauses in respect of the goods held in stock by him on the date the order of cancellation of the registration certificate takes effect.(b)Where the amount of tax or the amount of input tax rebate which a registered dealer is liable to pay under clause (a) is not adjustable towards any input tax rebate to his credit, such dealer shall be liable to pay on the amount of tax so payable interest at the rate of one per cent per month for the period commencing from the date of disposal of the goods in the manner stated in sub-clause (i) or sub-clause (ii) of clause (a) to the dale of its payment.
