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[Cites 0, Cited by 0] [Section 22(4)] [Section 22] [Entire Act]

State of West Bengal - Subsection

Section 22(4)(i) in West Bengal Value Added Tax Act, 2003

(i)making zero-rated sales other than those referred to in clause (h) above: Provided that if purchases are used partially for the purposes specified in this sub-section, the input tax credit or input tax rebate shall be allowed to the extent they are used for the purposes specified in this sub-section.