65A. Purchases of rice bran exempt from purchase tax.

A registered dealer liable to pay tax on his purchases under clause (a) of sub-section (1) of section 13 may, for the purpose of determining his taxable specified purchase price, deduct for his specified purchase price under clause (e) of sub-section (3) of section 20 that part of his specified purchase price which represents his purchases of rice bran for use directly in the manufacture of rice bran oil.";