Section 73(3)(b) in The Chhattisgarh Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 73(3)] [Section 73] [Entire Act]

State of Chattisgarh - Subsection

Section 73(3)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)Where any goods specified in Schedule II other than those specified in Schedule III held in stock on the date of commencement of this Act [which have been purchased not earlier than twelve months from such date and] [Inserted by C.G. Act No. 2 of 2006.] are tax paid goods for consumption or use as raw material or for use as packing material or explosives for use in mining of any goods specified in Schedule II, for sale by him in the State of Chhattisgarh or in the course of inter-State trade or commerce such dealer shall claim or be allowed, in such manner and within such period as may be prescribed, an input tax rebate at the rate specified in column (3) of Schedule II or at the rate at which such tax paid goods had borne tax under the Act repealed by this Act whichever is lower :

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State of Chattisgarh - Subsection

Section 73(3)(b) in The Chhattisgarh Value Added Tax Act, 2005