Section 17(13) in Manipur Value Added Tax Act, 2004
(13)Where a dealer effects any sale of such goods whether within the State or in the course of inter-State trade or commerce, as are held in stock on 01.04.2005 but which had been purchased after 01.04.2004 after paying the tax under the Manipur Sales Tax Act 1990, he shall claim and be allowed input tax credit of such tax in the manner prescribed.
