The Sales Tax Act, 1990


63.  Drawback on goods taken into use between importation and re-exportation.

Notwithstanding anything contained in section 62, the repayment of sales tax as drawback in respect of goods which have been taken into use between importation and re-exportation shall be subject to such order, conditions or limitations as may he passed or imposed by the Board in each case -

(a)  modifying the amount of tax which shall be repaid as drawback on any such goods or class of goods; or

(b)  prohibiting the repayment of tax as drawback on any such goods or class of goods or;

(c)  varying the condition for the grant of drawback on any such goods or class of such goods by restricting the period after importation within which the goods must be re-exported.

 

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