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<h1>Deposit requirement revised and Authority empowered to direct refunds or interstate transfers of wrongly collected state tax.</h1> Amendment replaces the term pre-deposit with deposit and authorises the Authority to direct a State to refund tax held not due to it or to transfer the refundable amount to the State entitled to central sales tax on the same transaction, provided the refunded amount does not exceed the central sales tax payable by the appellant on that transaction.