Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 22(13)] [Section 22] [Entire Act]

State of West Bengal - Subsection

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

(a)a registered dealer -
(i)purchases goods for the purposes specified in sub-section (4) and such goods are used fully or partly for purposes other than those specified in that sub-section; or
(ii)purchases goods and such goods are used fully or partly, for such purposes for which enjoyment of input tax credit or input tax rebate is not permissible; or
(iii)purchases goods and avail input tax credit or input tax rebate on such purchases on which he is not entitled to enjoy input tax credit or input tax rebate, or