Section 22(13) in West Bengal Value Added Tax Act, 2003
(13)Where -(a)a registered dealer -(i)purchases goods for the purposes specified in sub-section (4) and such goods are used fully or partly for purposes other than those specified in that sub-section; or(ii)purchases goods and such goods are used fully or partly, for such purposes for which enjoyment of input tax credit or input tax rebate is not permissible; or(iii)purchases goods and avail input tax credit or input tax rebate on such purchases on which he is not entitled to enjoy input tax credit or input tax rebate, or(b)a registered dealer has enjoyed input tax credit or input tax rebate, in respect of goods other than the capital goods lying in stock on the appointed day, or under sub-section (9) , but such goods, prior to such enjoyment or after, has been so damaged or destroyed that such goods are unsaleable, the input tax credit or input tax rebate, if availed of, for such goods, shall be reversed to that extent to which he is not eligible in the tax period during which such use has taken place, in such manner as may be prescribed.
