Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 13(2)] [Section 13] [Entire Act] State of Chattisgarh - Subsection Section 13(2)(b) in The Chhattisgarh Value Added Tax Act, 2005 (b)No input tax rebate, shall be claimed by or be allowed to the dealer (principal) who dispatches such goods for the said purpose.