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<h1>Rajasthan GST Act Section 142: Transition Rules for Goods Returns, Price Changes, Tax Refunds, and Input Credit</h1> Section 142 of the Rajasthan Goods and Services Tax Act, 2017, outlines transitional provisions related to the shift from the existing tax law to the GST regime. It covers scenarios such as the return of goods sold before the GST implementation, price revisions in contracts, and refund claims for taxes paid under the previous law. The section also addresses the treatment of input tax credit, the handling of appeals and revisions, and the conditions under which tax credits can be claimed for goods or capital goods held by agents. Additionally, it specifies the non-applicability of double taxation for goods and services taxed under previous laws.