Amendment status not verified — confirm the current text below against the official source.
In the principal Act, inSection 14, - (i) Sub-section (JA) shall be omitted; (ii) inSub-section (6), - (a) in clause (h). for the existing proviso. the following shall be substituted, numely:- . "Provided that [he input tax credit maj be allowed for the tax paid in excess of the amount of tax that would have been leviable .had the goods been sold in the course of inter-state trade or commerce to a regis tered dealer;" (b) in clause (i), for the existing proviso, the following shall be substituted, namely:- >"Provided that the input tax credit shall be allowed for the tax paid on the raw materials in excess of the -tax that would have been leviable had such raw materials been sold in the course:of inter-state trade or commerce to a registered dealer;".