Section 22(5) in West Bengal Value Added Tax Act, 2003
(5)The input tax credit or input tax rebate shall not be claimed by the purchasing dealer until he receives -(a)original tax invoice as referred to in sub-section (1) of section 64 issued in the prescribed manner evidencing the amount of tax, from the registered dealer, or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, from whom he has purchased the goods:Provided that if the original tax invoice issued to a registered dealer is lost from his custody, the purchasing dealer shall, on making an application to the Commissioner in such manner as may be prescribed, be entitled to claim input tax credit or input tax rebate on the strength of the order, if any, issued by the Commissioner under this sub-section; and(b)original invoice, cash memo, or bill, as referred to in sub-section (2) or sub-section (3) of section 64, as the case may be, issued in the prescribed manner, from the unregistered dealer from whom he has purchased the goods.
