Section 11(3) in Meghalaya Value Added Tax Act, 2003
(3)Subject to other provisions of this sub-section, a registered dealer who has claimed input tax credit on his purchases and intends to sell goods in Meghalaya will get his input tax credit reversed on the date of transfer of such goods to such other dealer and shall issue a certificate, as may be prescribed in favour of such dealer certifying the amount of input tax credit against purchase of such goods or purchases f input thereof, as the case may be, in Meghalaya and the agent shall be entitled to get the credit of the same.
