146. Requirement of the certificate of eligibility for claiming deferment of payment of tax or remission of tax
No registered dealer shall be eligible for claiming deferment of payment of tax under sub-section (1) of section 40 or remission of tax under sub-section (1) of section 41 and the rules made thereunder unless he obtains and possesses a valid certificate of eligibility referred to in rule 148 or rule 149.