1. Every manufacturer of scheduled goods who is registered under VAT Act shall, in respect of the finished products which are scheduled goods and are sold by it to a dealer or person, as the case may be, either directly or through an intermediary, collect tax payable under section 3 of the Act from the buying dealer or person, as the case may be

2. The tax so collected from the buying dealer or person, as the case may be shall be credited to the Government Treasury and the proof of payment thereof shall be submitted alongwith the statement or return, as the case may be, required to be filed under the Act.

3. The tax so collected shall be separately shown in the sale invoices issued by the selling dealer to the buying dealer or person, as the case may be.

4. The buying dealer shall furnish a detail list of sale invoice so issued as evidence of payment of entry tax along with the return under sub-rule (1) of rule 10, for the tax period to which such transactions relate.

5. The entry tax paid by the manufacturer of the scheduled goods on the purchase of raw materials which directly go into the composition of finished products by the manufacturer of the scheduled goods shall be set off against the entry tax payable under sub-rule (2) above by the selling dealer:

Explanation. - Where no entry tax is payable under sub-rule (2) of this rule on a part of the sales effected, the set off admissible under this sub-rule shall be reduced proportionately