7. Deduction of Tax paid
(1) where it is proved to the satisfaction of the appropriate assessing authority that any specified goods have been dispatched outside the state in the same form without making any consumption, use or sale thereof within three months from the date of entry of the very same goods into a local area of state, the amount of tax paid under this act by a registered dealer on entry of such specified goods in the same form into the local area shall be allowed to be deducted from or adjusted with the amount of tax payable by such registered dealer for the tax period in which such goods have been dispatched.
(2) The provisions of sub rule (1) shall not be applicable unless the registered dealer furnishes satisfactory proof of payment of tax under this tax in respect of entry of those specified goods in the same form within a period of three months before the date of such dispatch to outside the state and complies with the provision of section 6A of the central sales tax act, 1956 (74 of 1956), in respect of such dispatch. |