9. Claiming by or allowing to a registered dealer or a person other than a dealer rebate of input tax under section 14

(1) Any claim in respect of input tax rebate that may be made by a registered dealer under sub-section (1) of section 14, shall be qualified by a bill, invoice or cash memorandum issued by the selling registered dealer indicating therein separately the amount of tax under section 9 collected by him. Any such claim in respect of the input tax rebate shall be made by such registered dealer in his return in Form 10. No such claim shall be made or be allowed if the said bill, invoice or cash memorandum does not indicate separately the amount of tax under section 9 collected by the selling registered dealer.

(2) A person other than a dealer, who is eligible to claim input tax rebate under sub-section (2) of section 14, shall make an application in form 5 A along with the copy of the bill, invoice or cash memorandum issued by the selling registered dealer, to Commercial Tax Officer of any circle within sixty days from the date of purchase and the Commercial Tax Officer shall, after making such verification as he deems fit, allow input tax rebate to the person.