Section 9(5) in Chhattisgarh Value Added Tax Rules, 2006
(5)Where a registered dealer (principal) sells any goods which have borne tax under sub-section (i) of Section 8 or sells any goods manufactured by him by consumption or use of any goods specified in Schedule 11 of the Act other than those specified in Schedule III of the Act and also dispatches goods to the commission agent for sale on commission, such dealer (principal) shall claim or be allowed input tax rebate only in respect of the sale of the said goods sold by him or the goods that have been used or consumed in the manufacture of the goods sold by him. If input tax rebate has been claimed by him in respect of any such goods subsequently despatched to a commission agent for sale on commission such dealer (principal) shall be liable to pay tax under [* * *] [Omitted by Notification No. F-10/6/2006/CT/V (29), dated 3-5-2007 (w.e f. 1-4-2006).] of Section 8 in accordance with the provisions of clause (a) of sub-section (5) of Section 13.
