Section 22(10) in West Bengal Value Added Tax Act, 2003
(10)The methods used by a registered dealer in a year to determine the extent to which the goods are sold, used, consumed or supplied, or intended to be sold, used, consumed or supplied, shall be fair, reasonable and uniform throughout the year:Provided that the Commissioner may, after giving a registered dealer an opportunity of being heard and for reasons to be recorded in writing, reject the method adopted by such dealer and redetermine the amount of input tax credit or input tax rebate.
