(1) If the tax deducted items are in stock, if the tax officer wants to see or count such items, the taxpayer must show them or count them. If the tax officer looks at or calculates such items and does not find that such items are used in taxable transactions, or if they are not found to be in stock, such items shall be deemed to have been sold at the prevailing market price.
(2) According to sub-rule (1), the tax officer may order the concerned taxpayer to file the tax levied on the goods sold. Such tax amount should be filed with the tax return of the month specified by the tax officer. But in the opinion of the tax officer, if there is a situation where such tax cannot be collected without immediate collection, he can ask the taxpayer to file it immediately.
(3) If a taxpayer deals in both taxable goods or services and tax-exempt goods or services, such taxpayer shall be entitled to deduct only the tax paid on purchases or imports directly related to the taxable goods or services.
(4) If a taxpayer dealing in both types of taxable or tax-exempt goods or services cannot establish a direct relationship between the purchase or import of the goods or services with the sale of taxable goods or services in accordance with sub-rule (3), out of the total value sold by such taxpayer, in proportion to the value of the taxable transaction Tax paid on purchase or import can be deducted.
(5) If the tax officer feels that while calculating the tax according to sub-rule (4), it cannot be calculated proportionally, he can request instructions from the department to calculate by another alternative method.