Section 61(iii) in West Bengal Value Added Tax Act, 2003
(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-
