(4)in section 12, in sub-section (1), for the second proviso, the following proviso shall be substituted, namely:-"Provided also that where the goods in respect of which tax is payble under sub-section (2) of section 6 is sold in the State or in the course of interstate trade or used in the course of manufacture of taxable goods in the month in which it is purchased, the special rebate allowable in respect of such goods resold or sold in the course of interstate trade or used in the manufacture of goods liable to pay tax under this Act or Central Sales Tax Act, 1956 may be availed in the month itself.";
