Where sales of Superior Grade Kerosene Oil (PDS) are made to each other by the following Oil Marketing Companies as dealers, namely,-
(a) Indian Oil Corporation Limited,
(b) Hindusthan Petroleum Corporation Limited,
(c) Bharat Petroleum Corporation Limited,
(d) Numaligarh Refinery Limited,
such selling dealer may, for the purpose of determining his taxable turnover of sales on which tax is payable, deduct such sales of Superior Grade Kerosene Oil (PDS) under clause (c) of sub-section (1) of section 16, if the purchasing dealer makes purchases of such goods for the purpose of resale by him as Superior Grade Kerosene Oil (PDS):
Provided that the claim for such deduction shall not be allowed unless the selling dealer furnishes, on demand, a declaration in the form appended to this rule, duly filled in and signed by the purchasing dealer or by a person authorised for this purpose:
Provided further that no such claim for deduction shall be allowed, if a single declaration covers sales made during a period exceeding one month:-
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