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R.30 Procedure for allowing benefit of input tax credit in absence of tax invoice-
(1) Where tax invoice has been issued by the selling dealer to the registered purchasing dealer but the same has been lost, destroyed or defaced, benefit of input tax credit shall be allowed on the basis of tax payment certificates issued by the assessing authority of selling dealer.
(2) Where a dealer becomes liable for payment of tax on any date after the date of the commencement of the Act, benefit of input tax credit, in respect of purchases, of goods, made during the period in which he remains liable for payment of tax as unregistered dealer, shall be allowed on the basis of sale invoices issued by the selling dealer in accordance with provisions of clause (b) of sub-section (3) of section-22.
(3) In any other case or class of cases in which Commissioner may permit.
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