Notwithstanding anything contained in rules 52 and 53,-

(1) If the claimant dealer has purchased goods (other than the declared goods) which are originally manufactured by,-

(i) the Mega Unit or, as the case may be, the Ultra Mega Unit, holding valid Identification Certificate under the Act, or

(ii) the Very Large Unit or, as the case may be, the Mega Unit holding valid Certificate of Entitlement under the Act, to whom benefits by way of deferment of payment of tax under Package Scheme of Incentives 1993 has been granted, 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 re-sale of the corresponding goods and,

(b) the taxes paid on the purchases of said goods, if are re-sold 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 sale of such goods is effected by the claimant dealer.

Provided that, nothing in this rule shall apply to the purchases of such goods that are used within the State in the manufacturing of the goods.