(6)No registered dealer shall be entitled to input tax credit in respect of-(a)goods purchased and accounted for in business but utilized for the purpose of providing facility to the proprietor or partner or Director including employees and in any residential accommodation; or(b)purchase of all automobiles including commercial vehicles, two wheelers and three wheelers and spare parts for repair and maintenance thereof, unless the registered dealer is in the business of dealing in such automobile or spare parts; or(c)purchase of air-conditioning units unless the registered dealer is in the business of dealing in such units.
