52B. Set-off in respect of certain goods

Notwithstanding anything contained in rules 52, 53 and 54,-

If the claimant dealer has purchased,—
(i) goods covered under the entries 13 and 14 of the Schedule ‘D’ appended to the Act, or
(ii) mobile phone or cellular handset i.e. telephones for cellular network or for other wireless network, then the said dealer shall be entitled to claim set-off in respect of the said goods only to the extent of aggregate of,-

(a)the taxes paid or payable under the Central Sales Tax Act, 1956 on the inter-state resale of the corresponding goods, and

(b)the taxes paid on the purchases of said goods, if are resold locally under the Act.

(2) The set-off as determined under sub-rule (1) above in respect of the said goods shall be claimed only in the month in which corresponding sales of such goods is effected by the claimant dealer :

Provided that, nothing in this rule shall apply to the purchases of such goods which are sold in the course of export of goods out of the territory of India.

Provided further that, the provisions of the sub-rule (3) of rule 52A shall apply mutatis mutandis to this rule.