Effect of registration Rule 10

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Full Text of the Document

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....ished goods;] (b) the dealer has borne input tax on the purchase of the trading stock or raw materials; (c) the dealer furnishes a statement of its trading stock and raw materials in the prescribed form to the Commissioner; and (d) the dealer holds adequate proof of the amount of input tax in respect of the purchases; the dealer shall be entitled to a tax credit for the trading stock or raw....