51Claims for refund

51 Claims for refund

(1) A person claiming, in a case to which the last preceding regulation applies, a refund or payment in respect of:

(a) goods upon the sale value of which tax is payable by him;

(b) goods sold by him to a registered person who quotes his certificate in respect of the sale; or

(c) goods used in, wrought into or attached to, or used as aids to manufacture, as auxiliaries to aids to manufacture or as eligible business goods, in or in connection with the manufacture of, goods to which either of the last two preceding paragraphs apply;

shall, within the time and in the manner prescribed by this regulation, furnish to the Commissioner a statement in writing, together with documentary evidence in support of the statement, showing:

(d) that tax has been paid or is payable by him or by some other person upon a sale value of those goods in respect of some prior act, operation or transaction in relation to the goods;

(e) in a case to which:

(i) paragraph (b);

(ii) paragraph (c);

(iii) paragraph (e);

(iv) paragraph (h) (other than subparagraph (ii) of that paragraph);

(v) paragraph (i) (other than subparagraph (i) of that paragraph);

(vi) paragraph (k); or

(vii) paragraph (m) (other than subparagraph (i) of that paragraph);

of subregulation (1) of regulation 48 of these Regulations applies — that tax so paid or payable by some other person has been included in the price for which the claimant purchased those goods;

(f) in a case to which paragraph (i) of subregulation (1) of regulation 48 of these Regulations applies — that the goods have been sold by him at a price which does not include the tax so paid or payable by him or the tax so included, as the case may be;

(g) the amount of the tax so paid or payable by him or the amount of the tax so included, as the case may be; and

(h) the amount of the refund or payment which, on the basis of the facts so shown, may be made under this Part.

(2) The statement relating to goods must be furnished:

(a) if the claimant is a registered person — at the time of furnishing the monthly return or the quarterly return, as the case may be, in respect of the goods; or

(b) if the claimant is an unregistered person — within 30 days after the sale by the claimant of the goods.