Effect of registration Rule 10

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se of sale, or for use as raw materials for the production of ^1[finished 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    &nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be the least of -       (a)  the amount of input tax disclosed in the proof referred to in clause (d) of sub-section (1) of this section;       (b)  the tax fraction of the cost of the goods;       (c)  the tax fraction of the fair market value of the goods at the time of registration; or  &....