Requirement of the certificate of eligibility for deferment of payment of tax or remission of tax.
- No registered dealer shall be eligible for claiming deferment of payment of tax under clause (a) of sub-section (1) of section 118, or remission of tax under clause (c) of sub-section (1) of section 118, and the rules made thereunder unless he obtains and possesses a valid certificate of eligibility referred to in rule 185 or rule 186.
