26 June 2014
Where such goods are dispatched outside the State in the same form without making any consumption, use or sale thereof within three months from the date of entry of the very same goods into a local area of the State, the amount of tax paid under this Act by a registered dealer on entry of such specified goods in the same form into the local area shall be allowed to be deducted from or adjusted with the amount of tax payable by such registered dealer for the tax period in which such goods have been so despatched - Rule 7(1). of wb entry tax
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