Refunds.Rule 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on (4) and sub-section (5)] of this section, any amount remaining after the application referred to in sub-section (2) of this section shall be at the election of the dealer, either -            ^2[(a) refunded to the person, -                 (i) within one month after the date on which the return was furnished or claim for the refund was made, if the tax period for the person claiming refund is one month;                 (ii) within two months after the date on which the return was furnished or claim for the refund was made, if the t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... or           ^7[(c) furnish returns under section 26 and section 27; or            (d) furnish the declaration or certificate forms as required under Central Sales Tax Act, 1956,]                     shall be excluded.]]         ^8[(8) Notwithstanding anything contained in this section, where -            (a)  a registered dealer has sold goods to an unregistered person; and            (b)  the pri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amount to the purchaser.       ^9[(11) Notwithstanding anything contained to the contrary in sub-section (3) of this section, no refund shall be allowed to a dealer who has not filed any return due under this Act.]       -------------------------------- Notes:- 1. Substituted vide DVAT (Amendment) Act, 2005; Notification No. F.14(6)/LA-2005/112, dated 28.03.2005 , w.e.f. 01.04.2005. before it was read as:- "sub-section (4)". 2. Substituted vide DVAT (Second Amendment) Act, 2005; Notification No.F.14(29)/LA/2005/333, Dated 16.11.2005., w.e.f. 16.11.2005, before it was read as:- "(a) refunded to the person within one month after the date on which the return was furnished or claim....