Section 12(3)(b) in The Gujarat Value Added Tax Act, 2003
(b)are intended to be used for the purposes specified in sub-section (3) of section-11- then the amount of tax so paid by the purchasing dealer on the such goods, determined in such manner and subject to the provisions of Section 11 as far as they may apply arid further subject to such conditions and restrictions and to such extent as may be prescribed, shall be allowed as the tax credit to the dealer referred to in sub-section (1) Such tax credit shall be available as the outstanding credit brought forward for being claimed in such manner as may be prescribed.