Amendment status not verified — confirm the current text below against the official source.
No refund shall be made ofall thetax paid ortheinput tax credit reversed, which would not have been so paid, or not reversed, had sub-section (6) of section 2 of this Act been in force at all material times. [PART III West Ben. Act XXVIII of 2017. 1 By order of the Governor, PRADIP KUMAR PANJA, Pr. Secy. to the Govt. of West Bengal, Law Department. Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Govemment of West Bengal Enterprise), Kolkata 700 056.