Amendment status not verified — confirm the current text below against the official source.
"(2) The State Government may, by rules, provide that in such circumstances and subject to such conditions as ma y be prescribed, a draw back, set off, or a 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 manufacture ofgoods for sale, be granted to such dealer." mndment