Section 39(3) in West Bengal Value Added Tax Act, 2003
(3)The Commissioner shall on an application made by the buyer in respect of sales of goods to him referred to in sub-section (1) and on such terms and conditions as he may deem fit and proper refund to such buyer the tax or the excess tax, as the case may be, collected from such buyers and deposited by the dealer in the manner referred to in sub-section (2) :Provided that no application from any buyer shall be entertained unless the same is made [within twelve months from the date on which the tax or excess tax, as the case may be, is paid or such further period as may be allowed by the Commissioner] [Substituted w.e.f. 01.08.2006 by S. 12(18) (a) of WB Act XVIII of 2006 for 'within twelve months from the date on which the tax or excess tax, as the case may be, is paid'.] and the application is supported by relevant [tax invoice, invoice, cash memo or bill] [Substituted w.e.f. 01.08.2006 by S. 12(18) (b) of WB Act XVIII of 2006 for 'cash memo or bill'.] issued by the dealer.
