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Miscellaneous transitional provisions.

Section 142 - West Bengal SGST - TRANSITIONAL PROVISIONS - GST - States - Section 142 - 142. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to .....

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e recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Ordinance, such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Ordinance; (b) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised downwards on or after the appointed day, the registered person who h .....

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rresponding to such reduction of tax liability. (3) Every claim for refund filed by any person before, on or after the appointed day for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law: Provided that where any claim for refund of the amount of inp .....

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ns of the existing law: Provided that where any claim for refund of input tax credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Ordinance. (5) Notwithstanding anything to the contrary contained in this Ordinance, any amount of input tax credit reversed prior to the appointed day shall not be ad .....

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all not be admissible as input tax credit under this Ordinance: Provided that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Ordinance; (b) every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing .....

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shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Ordinance and the amount so recovered shall not be admissible as input tax credit under this Ordinance. (b) every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether befor .....

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ay under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Ordinance and the amount so recovered shall not be admissible as input tax credit under this Ordinance; (b) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or .....

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be recovered as an arrear of tax under this Ordinance and the amount so recovered shall not be admissible as input tax credit under this Ordinance; (b) where any return, furnished under the existing law, is revised after the appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refundable or input tax credit is found to be admissible to any taxable person, the same shall be refunded to him in cash u .....

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tax was leviable on the said goods under the West Bengal Value Added Tax Act, 2003; (West Ben. Act XXXVII of 2003.) (b) notwithstanding anything contained in section 13, no tax shall be payable on services under this Ordinance to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994; (32 of 1994.) (c) where tax was paid on any supply, both under the West Bengal Value Added Tax Act, 2003 and under Chapter V of the Finance Act, 1994, tax shall be leviable u .....

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such goods are returned within six months from the appointed day: Provided that the said period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that the tax shall be payable by the person returning the goods if such goods are liable to tax under this Ordinance, and are returned after the period specified in this sub-section: Provided also that tax shall be payable by the person who has sent the go .....

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