(c)the [duty and interest, if any, paid on such duty][borne by the buyer, if he had not passed on the incidence of such [duty and interest, if any, paid on such duty] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ][to any other person; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]