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<h1>Section 142 of Jharkhand GST Act 2017: Transitional Provisions for Pre-GST Sales, Price Revisions, and Refund Claims Explained.</h1> Section 142 of the Jharkhand Goods and Services Tax Act, 2017 outlines transitional provisions for the shift to GST. It addresses scenarios such as the return of goods sold before the GST implementation, price revisions in pre-existing contracts, and claims for refunds under the old tax regime. The section specifies that refunds and tax recoveries should be handled according to the existing law, with certain conditions on input tax credit. It also details the tax treatment for goods on approval, goods with agents, and supplies made under previous laws, emphasizing the non-admissibility of reversed credits.