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(3) Notwithstanding anything contained in this Act, no input tax credit shall be allowed on the purchases,- (i) form a registered dealer who is liable to pay tax under sub section (2) of section 3 or who has opted to pay tax under section 5 of this Act; or

(ii) of goods made in the course of import from outside the State; or

(iii) where the original VAT invoice or duplicate copy thereof is not available with the claimant, or here is evidence theat the same has not been issued by the selling registered dvidence that the same has mot been issued by the selling registered dealer from whom the goods are purported to have veen

purchased; or (iv) of goods where invoice does not show the amount of tax separately; or

(v) where the purchasing dealer fails to prove the genuineness of the purchase transaction, on being asked to do so by an officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner. (4) The State Government may notify cases in which partial input tax credit may be allowed subject to such conditions, as may be notified by it.

I'iITh1 ZJ 11Rc11c1 Z1 PI-'I, 2006 P.II 18 tii r cpI

0 18. Computation of input tax credit:- (1) The extent of input tax credit available to a registered dealer, for a tax period, shall be equal to the amount of tax paid on purchases in the State as evident from the Original VAT invoice, and where such invoice has been lost or destroyed, on the basis of duplicate copy thereof issued to him in accordance with sub-rule (4) of rule 38, subject to the other provisions of this rule and the following conditions:-

(a) that such dealer has maintained a true and correct separate account of his purchases against VAT invoices in Form VAT-07. (b) that such dealer has maintained a true and correct separate account of his sales in Form VAT-08.

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