Section 17(1) in Manipur Value Added Tax Act, 2004
(1)Subject to the provisions of this Act, for the purpose of calculating the net tax payable by a registered dealer for any tax period after being registered, an input tax credit as determined under this section shall be allowed to such registered dealer for the tax paid or payable in respect of all taxable sales or any other sales as may be prescribed, or purchases under section 10 during that period.
