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[Cites 0, Cited by 0] [Section 9(3)] [Section 9] [Entire Act]

State of Chattisgarh - Subsection

Section 9(3)(a) in Chhattisgarh Value Added Tax Rules, 2006

(a)Where a registered dealer purchases capital goods for use in the course of business or for use/consumption in the manufactures or for in mining of goods for sale, the input tax rebate under Section 13 equal to the amount of tax arrived at, as per the provisions of sub-rule (2), be claimed or be allowed to such dealer.