Section 97(3) in Meghalaya Value Added Tax Act, 2003
(3)The State Government, may, by rules, provide that in such circumstances and subject to such conditions as may be prescribed, a draw back; set of, or a refund of the whole or any part of the tax paid in respect of any purchase of raw materials under this Act for use by any dealer in the manufacture of goods for sale, be granted to such dealer.
