Section 9(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)Where a registered dealer, other than a registered dealer who dispatches any goods specified in Schedule II of the Act, to another such dealer for sale on commission, purchases such goods specified in the said Schedule taxable under clause (i) of Section 8 from another registered dealer for sale or for use or consumption for/in the manufacture or for/in mining of goods specified in the said Schedule for sale within the State of Chhattisgarh or in the course of interstate trade and commerce or for sale outside the State and any goods specified in the said Schedule and Schedule I for sale in the course of export out of the territory of India, the input tax rebate under sub-section (1) of Section 13 shall be claimed by or be allowed to such dealer to the extent of the amount of the tax under [* * *] [Omitted by Notification No. F-10/6/2006/CT/V (29), dated 3-5-2007 (w.e.f. 1-4-2006).] Section 8 collected by the selling registered dealer in respect of such goods and indicated in the relevant bill, invoice or cash memorandum :Provided that input tax rebate in respect of the sale of goods and the goods used/consumed for/in manufacture or for/in mining of goods specified in Schedule II of the Act sold outside the State of Chhattisgarh by way of stock transfer be allowed at the rate which is in excess of four percent of input tax
