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[Cites 0, Cited by 0] [Section 13(7)] [Section 13] [Entire Act]

State of Chattisgarh - Subsection

Section 13(7)(a) in The Chhattisgarh Value Added Tax Act, 2005

(a)The State Government, if it deems fit, may, by notification specify any goods mentioned in part III of Schedule II for the purpose of claiming or allowing input tax rebate under this section, when such goods are purchased by a registered dealer from another such dealer within the State of Chhattisgarh,-
(i)after payment to him of tax under [***] [Omitted by C.G. Act No. 26 of 2006.] Section X; or
(ii)which are tax paid goods at the hands of the selling registered dealer, for use or consumption of such goods for/in the manufacture or for/in mining of any goods specified in Schedule II for sale within the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India and thereupon the input tax rebate in respect of such goods shall be claimed or be allowed in such manner, to such extent, within such period and subject to such restrictions and conditions as may be specified in the notification.