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[Cites 0, Cited by 0] [Section 22(7)] [Section 22] [Entire Act]

State of West Bengal - Subsection

Section 22(7)(b) in West Bengal Value Added Tax Act, 2003

(b)used as raw materials, consumable stones in a manufacture of taxable goods, or in the packing of goods so manufactured, and the goods so manufactured our despatched outside the State otherwise than by way of sale, the registered dealer shall be entitled to input tax credit or input tax rebate of the amount of input tax paid or payable under clause (18) of section 2 calculated at the applicable rate which exceeds the amount calculated at the rate of four per centum: