Section 22(2) in West Bengal Value Added Tax Act, 2003
(2)The input tax credit or input tax rebate, as referred to in sub-section (1) , shall be allowed to [the registered dealer who has purchased taxable goods (hereinafter referred to as the "purchasing dealer") during a tax period for use by him in West Bengal] [Substituted w.e.f. 01.04.2005 by S. 12(9) (a) of WB Act XVIII of 2006 for 'the dealer who has purchased taxable goods (hereinafter referred to as the 'purchasing dealer') during the tax period'.] subject to the provisions as laid down in sub-section (3) to sub-section (20).
