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[Cites 0, Cited by 0] [Section 13(2)] [Section 13] [Entire Act]

State of Chattisgarh - Subsection

Section 13(2)(a) in The Chhattisgarh Value Added Tax Act, 2005

(a)Notwithstanding anything contained in sub-section (1), where a registered dealer purchases any goods specified in [Parts I, II and IV of] [Inserted by C.G. Act No. 26 of 2006.] Schedule II in the circumstances stated in clauses (a) and (b) of the said sub-section and dispatches such goods or the goods manufactured by him, to a commission agent registered under the Act for sale, the input tax rebate in respect of such goods purchased for the purpose of sale within the State of Chhattisgarh shall be claimed by or be allowed to the registered dealer who receives the goods for sale on commission;