Evidence in support of claim for deduction as referred to in sub-rule (1) and
sub-rule (2) of rule 27 from turnover of sales.
32. (1) The claim by a registered dealer for deduction of the turnover representing transfer of manufactured goods, as referred to in sub-rule (1) of rule 27, under clause (d) of sub-section (1) of section 16, from his turnover of sales, shall not be admissible unless-
(a) the auctioneer or agent, as the case may be, through whom such sale is made is a dealer registered under the Act; and
(b) such registered dealer furnishes, on demand by the appropriate assessing or audit authority,-
(i) a copy of the relevant account of sale obtained from such auctioneer or agent, and
(ii) a certificate in Form No. 12 duly filled in and signed by such auctioneer or agent, or a person authorised by him, such registered dealer proves to the satisfaction of the appropriate assessing or audit authority that the amount of tax payable at the appropriate rate, on such sale of goods has been deposited by such auctioneer or agent, into the appropriate Government Treasury.
(2) The claim by a registered dealer for deduction of sales of tea, as referred to in subrule (2) of rule 27, under clause (d) of sub-section (1) of section 16 from his turnover of sales, shall not be admissible unless-
(a) the broker-member through whom such sale of tea is made under the Private Treaty sales is a dealer registered under the Act; and
(b) such registered dealer furnishes, on demand by the appropriate assessing or audit authority,-
(i) a copy of the relevant account of sale obtained from the broker member, and
(ii) a certificate in Form No. 13 duly filled in and signed by the broker member or a person authorised by him, such registered dealer proves to the satisfaction of the appropriate assessing or audit authority that the amount of tax payable at the appropriate rate, on such sale of tea has been deposited by the broker-member into the appropriate Government Treasury.
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