Amendment status not verified — confirm the current text below against the official source.
T he existing section 24A of the principal Act ~~ \ sectlo~. shalI be renumbered as sub-section (I) and then the As;am A~t following shall be inserted as sub-section (2), X I of 1956. namely :- "(2) T he Sta te Government may, by rules, provide that in such circums tances and subject to such conditions as may be speci- fied, a draw back, set off, or refund of the whole or any part of the tax paid in respect of any purchase of raw materials under this Act for use by any dealer in the manufac- ture of goods for sale,be granted to such dealer. "