Section 22(15) in West Bengal Value Added Tax Act, 2003
(15)Where a transferee, lessee, or licensee is a dealer deemed to be registered under section 27B or where a transferee, lessee, or licensee is a dealer who has incurred liability to pay tax under section 27C and is registered under section 24, as the case may be, such transferee, lessee, or licensee shall after making adjustments by way of reverse credit, if any, arising out of such transfers, be entitled to the input tax credit or input tax rebate, lying unutilised in the account of transferor, lessor, or licensor, as the case may be, subject to the satisfaction of the Commissioner that such input tax credit or input tax rebate has not earlier been availed of by such transferor, lessor, or licensor.
