56A. Exemption from tax on sale of non-tobacco bidi.

Where a dealer makes sales of non-tobacco bidi, such dealer may, for the purpose of determining his taxable of sales, deduct such sales under sub-clause (xi) of clause (a) of sub-clause (3) of section 17 from his gross turnover of sales;

Provided that the claim for such deduction shall not be allowed unless it is shown to the satisfaction of the appropriate assessing authority that the duty leviable under the Additional Duties of Exise (Goods of Special Importance) Act, 1957 (58 of 1957), has been paid of the non-tobacco bidi sold by such dealer,"