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[Cites 0, Cited by 0] [Section 22(13)] [Section 22] [Entire Act]

State of West Bengal - Subsection

Section 22(13)(b) in West Bengal Value Added Tax Act, 2003

(b)a registered dealer has enjoyed input tax credit or input tax rebate, in respect of goods other than the capital goods lying in stock on the appointed day, or under sub-section (9) , but such goods, prior to such enjoyment or after, has been so damaged or destroyed that such goods are unsaleable, the input tax credit or input tax rebate, if availed of, for such goods, shall be reversed to that extent to which he is not eligible in the tax period during which such use has taken place, in such manner as may be prescribed.