30 "49A. Notwithstanding anything contained in section 49, the input tax credit on account of S:a:e tax s-al, e tiised towards payment of integrated tax or State tax as the case may be, only after the input tax credit a aiabte on account of integrated tax has first been utilised fully tots ards such pamenc.
35 49B. Norwithstar4ing an.thing contained in this Chapter and subject to the provisions of clatse ' an se if of sub-section (5) of section 49, the Goscrnmcnt may, on the recommendat:ns of the Council, prescribe the order and manner of utilisation of the input tax ;edit on account of integrated tax, central tax, State tax or Union scmror tax. as the case may be, towards payment of any such tax.".
40 22. In section 52 of the princpal Act, in sub-section (9), for the word and figures "section 37 1, the words and ticures "section 37 or section 39" shall be substituted.