Section 4(2) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(2)[ (i) A registered dealer who is entitled to a set off under the second proviso to sub-section (1) of Section 4, in respect of the entry of goods specified in Schedule II [(other than those specified in serial number 3 thereof)] [Substituted by Notification No. 5-2-1979 (12)-V-ST, dated 27-4-1979.] into a local area shall claim such set off in his return in Form VII.(ii)the set off shall be limited to 90 per cent of the purchase value of the raw material.(iii)the set off shall be admissible only if the goods purchased on or after 1st October, 1978, had suffered entry tax at full rate under this Act in respect of their entry into a local area.(iv)the set off shall be admissible subject to the following restrictions and conditions, namely :-(a)the claimant is a dealer registered under the Vanijyik Kar Adhiniyam;(b)the goods purchased by a registered dealer for use as raw material are specified as such in his certificate of registration under the Vanijyik Kar Adhiniyam on or before the date of such purchase by him;(c)the dealer claiming set off shall, at the time of assessment, produce a true declaration in Form II duly filled in and signed by the selling registered dealer and copies of the relevant bills or cash memoranda or other relevant documents in support thereof. A declaration in Form II may cover more than one entry of goods if the total purchase value covered by the declaration does not exceed ten thousand rupees.]
