The Bombay Sales Tax Rules, 1959
Chapter VII : Grant of Draw Back, Set off and Refund
R.44-B.Remission of purchase tax payable in respect of the purchases of goods specified in Schedule 'E' made 6[bst6] [during the period from 18th November, 1970 to 31st December, 1975]
Where a Registered Dealer, who is a Recognized Dealer or an Authorised Dealer or a Commission Agent holding a permit, as the case may be, has become liable to pay purchase tax under section 14 in respect of the purchases of goods specified in Schedule 'E' made by him on a certificate under section 11 or 12 shows to the satisfaction of the Commissioner that the goods so purchased have been resold by him in the State of Maharashtra and that he has paid general sales Tax on such resales, the Commissioner shall in assessing the Registered Dealer, remit the purchase tax equal to the amount of general sales tax which has been paid on the resale of the said goods.