Amendment status not verified — confirm the current text below against the official source.
(1) Within the period as may be prescribed, all the dealers who are deemed to have been registered under section 23 shall furnish in such form and to such authority as may be prescribed, 50[a statement of such taxable goods under this Act held in stock on the 31st March, 2006 which are purchased during the period commencing on the 1st April, 2005 and ending on 31st March, 2006.] for which the dealer intends to claim tax credit under this Act. Explanation.-- For the purpose of this section, “taxable goods held in stock” includes taxable goods in the process of use in the manufacture as on the 51[31st March, 2006]. (2) A registered dealer who has submitted the statement of taxable goods under sub-section (1) shall not be permitted to make any changes in the details of such statement if such changes result in increase in the tax credit claimed in the statement of taxable goods.