Section 9(4) in Chhattisgarh Value Added Tax Rules, 2006
(4)Where a registered dealer (commission agent) receives any goods specified in Schedule II from another such dealer (principal) for sale on commission, input tax rebate in respect of goods referred to in sub-rule (1) shall be claimed by or allowed to the commission agent when such claim is supported by a declaration in Form 8 issued by the principal and a declaration in Form 9 given by him (commission agent).
