Section 9(3) in Chhattisgarh Value Added Tax Rules, 2006
(3)(a)Where a registered dealer purchases capital goods for use in the course of business or for use/consumption in the manufactures or for in mining of goods for sale, the input tax rebate under Section 13 equal to the amount of tax arrived at, as per the provisions of sub-rule (2), be claimed or be allowed to such dealer.(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,if the purchase value of such capital goods is more than rupees one lac in a month and in one instalment if the purchase value is less than rupees one lac in a month.
