Section 22(5) in Telangana Value Added Tax Act, 2005
(5)Where a VAT dealer paid entry tax on any goods under [Telangana Entry Tax on Entry of Motor Vehicles into Local Areas Act, 1996,(Act 26 of 1996.)] [Repealed by the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017).] and [Telangana Tax on Entry of Goods into Local Areas Act, 2001,(Act 40 of 2001.)] [Repealed by the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017).] such amount shall be adjusted against VAT payable provided the credit for input tax is not restricted under [***] [Omitted by Act No.23 of 2005.] section 13 of the Act.
