APPENDIX-I
Negative List of Capital Goods for Input Tax Credit
(See clause (x) of Section 2 and Clause (xii) of sub-section (8) of Section 18)
Provided the aforesaid Goods (except at Sl. No. 1 and 2), shall not be treated as Negative / Non-creditable Goods, if the items so purchased by a Registered VAT Dealers for the purpose of re-sale by them, in the State of Jharkhand, in their ordinary course of his Business.