Section 29(3) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(3)The set off shall be claimed by a registered dealer in his return in Form 1,2 and such claim shall be in respect of the purchase price of raw materials. Which have been consumed or used in the manufacture of goods sold in the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India during the period to which the return relates.
