Rule 144

(1) Every dealer, who after opting to pay tax by way of composition purchases or obtains goods from outside the State or from outside the territory of India shall be ineligible for such benefit and liable to pay tax under section 3 from the first day of the month in which such purchase or procurement was made.

(2) Every such dealer falling under sub-rule (1) shall,-

(a) report to the jurisdictional Local VAT officer or VAT sub-officer by furnishing a final return in Form VAT 135 for the previous tax period accompanied by proof of full payment of the tax in accordance with rule 52 on the first day of the following month; and

(2) surrender his certificate in  Form VAT NIC.