(a) when a registered dealer purchases any tax paid goods, other than the goods specified in Schedule-III, [except timber] , which have borne tax under sub-section (1) of Section 9 or Section 9-B at full rate exceeding the concessional rate of four per cent or exceeding such other concessional rate as may be [notified] by the State Government in respect of such goods as raw material or incidental goods and subsequently consumes or uses such goods as raw material or incidental goods in the manufacture or in the processing of any goods or in the mining of any goods specified in Schedule-II which have not been exempted in whole under Section 17 and any such goods after their manufacture, processing or mining are sold by him in the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India, he shall be entitled to set off at a rate equal to the difference between the tax at full rate under sub-section (1) of Section 9 or Section 9-B and the tax at the concessional rate of four per cent or such other aforesaid concessional rate, as the case may be, in respect of such goods in such manner and on such quantum of the price at which such goods were purchased from a registered dealer, as may be prescribed.
(b) (i) When a registered dealer sells any goods specified in Schedule II other than the goods specified in Schedule III which are tax paid goods in his hands to any person other than a registered dealer, or any agency and the sale of such goods is exempt from tax, in whole or in part, under a notification issued under Section 17 or under any provision of this Act, he shall, subject to the compliance of the restrictions and conditions if any specified in such notification or prescribed under such provision, be entitled to set off in respect of such goods at a rate equal to the difference between the tax at full rate on such goods under sub-section (1) of Section 9 or Section 9-B and the tax at the rate specified under the said notification or prescribed under such provision in such manner and on such quantum of the price at which such goods were purchased from a registered dealer, as may be prescribed;
(ii) When a registered dealer purchases any goods specified in Schedule II other than the goods specified in Schedule III which are tax paid goods in his hands and the sale thereof by the selling registered dealer to him is otherwise exempt from tax, in whole or in part, under a notification issued under Section 17 or under any provision of this Act, the purchaser shall, subject to the compliance of the restrictions and conditions, if any, specified in such notification or prescribed under such provision, be entitled to set off in respect of such goods at a rate equal to the difference between the tax at full rate on such goods under sub-section (1) of Section 9 or Section 9-B and the tax at the rate specified under the said notification or prescribed under such provision in such manner and on such quantum of the price at which such goods were purchased from the seller, as may be prescribed.
Explanation.
(c) A registered dealer entitled to set off in respect of tax paid goods under clause (a) or clause (b) shall also be entitled to a set off in the amount of surcharge paid on such goods equal to fifteen per cent of the amount of set off admissible under the said clauses.
Section 13 • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
13. Set off or refund of tax in respect of tax paid goods in certain circumstances.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-13.json
•
Section 13
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"number": "13",
"title": "13. Set off or refund of tax in respect of tax paid goods in certain circumstances.",
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"content": "(a) when a registered dealer purchases any tax paid goods, other than the goods specified in Schedule-III, [except timber] , which have borne tax under sub-section (1) of Section 9 or Section 9-B at full rate exceeding the concessional rate of four per cent or exceeding such other concessional rate as may be [notified] by the State Government in respect of such goods as raw material or incidental goods and subsequently consumes or uses such goods as raw material or incidental goods in the manufacture or in the processing of any goods or in the mining of any goods specified in Schedule-II which have not been exempted in whole under Section 17 and any such goods after their manufacture, processing or mining are sold by him in the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India, he shall be entitled to set off at a rate equal to the difference between the tax at full rate under sub-section (1) of Section 9 or Section 9-B and the tax at the concessional rate of four per cent or such other aforesaid concessional rate, as the case may be, in respect of such goods in such manner and on such quantum of the price at which such goods were purchased from a registered dealer, as may be prescribed.\n(b) (i) When a registered dealer sells any goods specified in Schedule II other than the goods specified in Schedule III which are tax paid goods in his hands to any person other than a registered dealer, or any agency and the sale of such goods is exempt from tax, in whole or in part, under a notification issued under Section 17 or under any provision of this Act, he shall, subject to the compliance of the restrictions and conditions if any specified in such notification or prescribed under such provision, be entitled to set off in respect of such goods at a rate equal to the difference between the tax at full rate on such goods under sub-section (1) of Section 9 or Section 9-B and the tax at the rate specified under the said notification or prescribed under such provision in such manner and on such quantum of the price at which such goods were purchased from a registered dealer, as may be prescribed;\n(ii) When a registered dealer purchases any goods specified in Schedule II other than the goods specified in Schedule III which are tax paid goods in his hands and the sale thereof by the selling registered dealer to him is otherwise exempt from tax, in whole or in part, under a notification issued under Section 17 or under any provision of this Act, the purchaser shall, subject to the compliance of the restrictions and conditions, if any, specified in such notification or prescribed under such provision, be entitled to set off in respect of such goods at a rate equal to the difference between the tax at full rate on such goods under sub-section (1) of Section 9 or Section 9-B and the tax at the rate specified under the said notification or prescribed under such provision in such manner and on such quantum of the price at which such goods were purchased from the seller, as may be prescribed.\nExplanation.\n(c) A registered dealer entitled to set off in respect of tax paid goods under clause (a) or clause (b) shall also be entitled to a set off in the amount of surcharge paid on such goods equal to fifteen per cent of the amount of set off admissible under the said clauses.",
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