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Central_Sales_Tax_Act,_1956
Section / Rule Number
Content
48 Set off, refund, etc.
49 Refund of tax on declared goods sold in the course of inter-state trade or commerce
50 Refund of excess payment
51 Provisional refunds
52 Interest on amount of refund
54 Power to withhold refund in certain cases
53 Interest on delayed Refund
54 Power to withhold refund in certain cases
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