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

(1) If the claimant dealer has purchased goods covered under entries 13 and 14 of schedule 'D' appended to the Act, then he 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.