24. No deductions under sections 7, 8 and 10 in certain cases. - Where any entry (or part thereof) in any Schedule is transposed to any other Schedule or any entry (or part thereof) is transposed from Part A to Part B of Schedule II or vice-versa, and as a result of such transposition and on account of the deductions permitted under sections 7, 8 and 10, no tax on any sale or purchase of the goods specified in that entry (or part thereof) be leviable, then notwithstanding anything contained in those sections, the deductions provided in clause (ii) of section 7, or clause (ii) of section 8 or as the case may be, clause (ii) of sub-section (1) of section 10 or clause (i) of sub-section (2) of that section, shall not apply to the resale of those goods.
