Section 22(12) in West Bengal Value Added Tax Act, 2003
(12)Notwithstanding anything contained elsewhere in the section, no input tax credit or input tax rebate shall be allowed for purchases-(a)made from a registered dealer who has been allowed to pay tax at a compounded rate under sub-section (3) [, or sub-section (3A) , or sub-section (3B) , of section 16 or sub-section (4) of section 18] [Substituted w.e.f. 01.08.2006 by S. 12(9) (d) of WB Act XVIII of 2006 for 'of section 16 or sub-section (4) of section 18'.]; or(b)made in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956; or(c)made in the course of import from outside the country within the meaning of sub-section (2) of section 5 of the Central sales tax act That, 1956; or(d)made for use in business as defined in sub-clause (a) of clause (5) of section 2, but are subsequently used for any other purposes; or(e)of such goods and under such circumstances, as are specified in the negative list appended to the section.
