13A. Input tax credit for tax,paid under the punjab tax on entry of goods into local Act, 2000

(1) Subject to the provisions of this Act, a taxable person shall be entitled to input tax credit in respect of the Tax, paid by him under the punjab Tax on entry of goods into local areas Act, 2000 (punjab Act no. 9 of 2000), if such goods are for sale in the state or in the course of inter-state trade or commerce or in the course of export or for use in the manufacture, processing or packing of taxable goods for sale within the state or in the course of inter-state trade or commerce or in the course of export.