CHAPTER IX Scrutiny, audit, assessment of tax, imposition of penalty etc PART V

The_Uttar_Pradesh_Value_Added_Tax_Rules,_2008

76 Refund of tax under clause (a) of section 61
77 Refund under clause (b) of section 61 of tax on sales of goods to the diplomatic missions
78 Refund under clause (c) of section 61 of tax paid or payable by the agencies of the United Nations on purchases of goods made in West Bengal
79 Refund under section 62 of tax to registered dealer, or casual dealer

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.