49Amount of refund in cases of certain retail sales

49 Amount of refund in cases of certain retail sales

(1) Where a registered person to whom the last preceding regulation applies becomes liable to pay tax, in a case to which that regulation applies, upon the amount for which any goods, in respect of the purchase or entry for home consumption of which he was not entitled to quote and did not quote his certificate, are sold by him by retail, the refund which may be made to that person shall be a refund, by way of rebate, of the whole of the tax so payable.

(2) The sale of goods by retail, in a case to which this regulation applies, may, for the purposes of these Regulations, be treated as a sale in respect of which tax is not payable.

(3) This regulation does not apply to tax payable upon the sale value of materials sold by a manufacturer to an individual customer where the materials so sold are supplied by the customer to the manufacturer and the manufacturer makes goods to the order of the customer wholly or in part out of those materials.