Section 16(4) in West Bengal Value Added Tax Act, 2003
(4)Notwithstanding anything contained in sub-section (2) and sub-section (2A) , any registered dealer, who imports into or manufactures such goods in West Bengal as may be notified by the State Government, may, at his option, pay, in lieu of the [tax at such rate on the maximum retail price of such goods as may be specified in that notification, and different rates may be fixed for different items of such goods:] [Substituted w.e.f. 01.08.2006 by S. 12(6) (c) of WB Act XVIII of 2006 for 'tax payable by him on sale price of such goods under this section, tax at full rate on the maximum retail price of such goods in the manner as may be prescribed:']Provided that where a dealer has purchased any goods,-(a)from an importer or a manufacturer upon payment of tax on the maximum retail price of such goods; or(b)from another registered dealer where tax on the maximum retail price of such goods was paid in West Bengal in an earlier occasion, the purchasing dealer, irrespective of whether he is registered or not, while making resale of such goods in West Bengal, shall, notwithstanding anything contained elsewhere in the Act, be entitled to recover from the buyer the amount of tax paid by him at the time of purchase of such goods under such conditions and restrictions, and in such manner, as may be prescribed.
