Section 22(14) in West Bengal Value Added Tax Act, 2003
(14)Where a registered dealer has purchased any taxable goods from a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, and if the application for registration of the selling dealer is rejected subsequently, the purchasing registered dealer shall be entitled to input tax credit or input tax rebate against such purchases made till the date of order of rejection of such application.
