Rule 22. Reduction of tax paid by an importer under the General Sales Tax Law in force in any other State or Union Territory.
In assessing the amount of tax payable in respect of any period by an importer, who is not a dealer in motor vehicles the Assessing Authority shall, in respect of his purchase of motor vehicle, the entry of which into the Local area of the State is liable to tax, as the case may be, reduce the following amounts, namely :
(a) the sum collected separately by way of sales tax from the importer by the manufacturer/authorised dealer, situated in any other State or Union Territory in respect of the motor vehicle so purchased under the law relating to General Sales Tax as may be in force in that State or Union Territory ; or
(b) In case not covered in Clause (a) above, the sum assessed by a competent authority and in fact paid into the Government Treasury of any other State or Union Territory in respect of a Motor vehicle which is subsequently purchased by the importer.
Provided that, no reduction under Clause (b) shall be granted unless the importer proves that the said tax has in fact been assessed by a competent authority and has in fact been paid into the Government Treasury of the concerned State or Union Territory. |