Amendment status not verified — confirm the current text below against the official source.
Subject to other provision of this Act, the Commissioner shall, in the manner and within the time, as may be prescribed, refund to a dealer any amount of tax, penalty or interest paid by such dealer in excess of the amount due from him under this Act and also excess of input tax credit over output tax payable under this Act. 22 of 1992. 38 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004* [PART III Maintenance of accounts, records etc. Compulsory issue of tax invoice, cash memo or bill. Imposition of penalty for failure to issue tax invoice, cash memo. or bill, The West Bengal Value Added Tax Act, 2003. (Chapter IX.—Maintenance of accounts etc. by a dealer—Sections 63-65.) CHAPTER IX Maintenance of accounts etc. by a dealer