23. Input tax credit where identification of goods is not possible.-

Where a registered dealer has used the goods purchased partially for taxable sales and is unable to maintain accounts as provided in rule 20 and the sale by him includes sale of tax free goods and taxable goods and / or branch or consignment transfers, then it shall be presumed that goods so purchased during the tax period have been used in the proportion of turnover of sales of tax free goods, taxable goods and branch or consignment transfers respectively of the tax period and the input tax credit shall be calculated and claimed in that proportion accordingly.