Section 22(8) in West Bengal Value Added Tax Act, 2003
(8)Notwithstanding anything contained elsewhere in the Act, when a dealer injuring deferment of payment of tax under clause (8), or tax holiday under clause (b), or a remission of payment of tax under clause (c), of sub-section (1) of section 118, as the case may be, purchases within West Bengal, taxable goods which the use as raw materials and consumable stores in the manufacture of taxable goods or in the packing of goods so manufactured, or which are used as capital goods required for the purpose of manufacture of taxable goods, such dealer shall not be entitled to input tax rebate during the period of such enjoyment which shall be accumulated and carried forward until the expiry of such period of deferment, or tax holiday, or remission, as the case may be:Provided that such dealer shall be entitled to such accumulated input tax credit or input tax rebate after the expiry of such period of deferment, tax holiday or remission, as the case may be, in such manner and subject to such conditions and restrictions, as may be prescribed:Provided further that where in certain circumstances the output tax on sale of such goods in West Bengal by such dealer is not deferred, exempted, remitted, as the case may be, such dealer shall be entitled to input tax credit or input tax rebate in respect of purchases of such taxable goods within the Bengal:Provided also that where the goods manufactured by using such goods have been exported out of the territory of India, such dealer shall be entitled to refund of input tax credit or input tax rebate in respect of such purchases of taxable goods within West Bengal.
