Section 22(7) in West Bengal Value Added Tax Act, 2003
(7)Where the taxable goods purchased are -(a)despatched outside the State otherwise than by way of sale; or(b)used as raw materials, consumable stones in a manufacture of taxable goods, or in the packing of goods so manufactured, and the goods so manufactured our despatched outside the State otherwise than by way of sale, the registered dealer shall be entitled to input tax credit or input tax rebate of the amount of input tax paid or payable under clause (18) of section 2 calculated at the applicable rate which exceeds the amount calculated at the rate of four per centum:Provided that no input tax credit or input tax rebate shall be allowed to such dealer unless the amount of input tax calculated at the applicable rate exceeds the amount calculated at the rate of four per centum:Provided further that where a registered dealer has already enjoyed input tax credit or input tax rebate at a rate which is more than the rate he is eligible under this sub-section, his input tax credit or input tax rebate shall be reversed to the extent to which he is not eligible.
