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[Cites 0, Cited by 0] [Section 9(6)] [Section 9] [Entire Act]

State of Chattisgarh - Subsection

Section 9(6)(c) in Chhattisgarh Value Added Tax Rules, 2006

(c)II the registered dealer fails to prove to the satisfaction of the Assessing Authority that the goods referred to in clause (a) above were liable to tax at the hands of the selling registered dealer, tax shall be calculated in accordance with the provisions of clause (a) on the seventy five per cent of the turnover computed and the amount of tax so calculated shall be deducted from the seventy five per cent of the sale price of the selling registered dealer to arrive at net turnover.