Section 61 in West Bengal Value Added Tax Act, 2003
61. Refund to certain class of persons.
- Subject to such restrictions and conditions as may be prescribed, the Commissioner shall, in the prescribed manner, refund-(a)to a registered dealer, who owns an industrial unit in the Software Technology Park, or who owns an Export Oriented Unit within the meaning of the Export and Import Policy as formulated under section 5 of the Foreign Trade (Development and Regulation) Act, 1992,(22 0f 1992.) situated anywhere in West Bengal outside a Special Economic Zone or Software Technology Park the amount of tax realised or realisable from him by another registered dealer in respect of the purchases in WestBengal-(i)of goods for use directly in the manufacture of goods by him in such unit for sale by him in the course of export within the meaning of section 5 of the Central Sales Tax Act, 1956,(74 of 1956.)(ii)[***] [Omitted by West Bengal Finance Act, 2005 w.e.f. 2005.](iii)of goods, being the containers or other packing material for packing of the goods manufactured in such unit;(aa)[ to a registered dealer, who is not liable to pay tax under section 14, and whose nature of business is such that [for any return period the input tax credit exceeds the output tax table for such return period under this Act, the excess amount of net tax credit over output tax for such return period,] [Inserted by Sec. 6 (14) of W.B. Act XIII of 2005 w.e.f. 1.4.2005.] where-(i)the rates of tax on principal inputs are higher than the rates of tax of the goods on which output tax is payable by such registered dealer in respect of all his sales, or(ii)the payment for all sales of such registered dealer [for the return period] [Substituted w.e.f. 01.08.2006 by S. 12(25) (b) of WB Act XVIII of 2006 for 'during the year'.] are received through bank and such sales are made -(A)to various departments of the Central or the State Government, or(B)to registered dealers in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, (74 of 1956) or(C)in the course of export out of India within the meaning of section 5 of the Central Sales Tax Act, 1956;](b)to the Consulates, the amount of tax realised or realisable from them by a registered dealer in respect of taxable goods purchased by them in West Bengal for their personal or official use; or(c)to the specialised agencies of the United Nations Organisation, the amount of tax realised or realisable from them by a registered dealer in respect of purchases of taxable goods by them in West Bengal for their official use.
