https://www.taxtmi.com/forum/issue?id=3507 The negative list appended to section 22 of the West Bengal VAT Act disallows input tax credit for specified categories of goods, including building materials, fuels and oils, electrical goods, generators, coal and furnace oil, thereby creating explicit exclusions from ITC under the VAT credit framework. en-us Wed, 19 Oct 2011 16:41:52 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3507 The negative list appended to section 22 of the West Bengal VAT Act disallows input tax credit for specified categories of goods, including building materials, fuels and oils, electrical goods, generators, coal and furnace oil, thereby creating explicit exclusions from ITC under the VAT credit framework. Discussion-Forum VAT / Sales Tax Wed, 19 Oct 2011 16:41:52 +0530 https://www.taxtmi.com/forum/issue?id=3507