Section 22(9) in West Bengal Value Added Tax Act, 2003
(9)Notwithstanding anything contrary contained elsewhere in this Act, a registered dealer as referred to in sub-section (1) , shall be entitled to input tax credit or input tax rebate on taxable goods, other than capital goods, lying in stock of such dealer on the date on which he became liable to pay tax under this Act irrespective of the fact that such dealer has not paid input tax under this Act, in such manner and subject to such conditions and restrictions, as may prescribed, when such goods are purchased for -(a)sale or resale by him in West Bengal; or(b)sale in the course of inter-State trade of commerce within the meaning of section 3 of the Central Sales Tax Act, 1956; or(c)use as containers or materials for packing of taxable goods intended for sale, in the State or in the course of inter-State trade of commerce within the meaning of section 3 of the Central Sales Tax Act, 1956; or(d)use as raw materials and consumable stores required for the purpose of manufacture of taxable goods intended for sale in West Bengal or in the course of inter-State trade of commerce within the meaning of section 3 of the Central Sales Tax Act, 1956; or(e)use as containers or packing materials for use in the packing of goods so manufactured as referred to in clause (d) above; or(f)use in the execution of works contract; or(g)use as raw materials and consumable stores required for the purpose of manufacture of any goods to be sold in the course of export under section 5 of the Central Sales Tax Act, 1956, and containers or packing materials for use in the packing of goods so manufactured; or(h)making zero-rated sales other than those referred to in clause (g) above: Provided further that the burden of proof that such goods are meant for the purposes mentioned in clause (a) to clause (h) , shall lie on such dealer.
