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<h1>Tamil Nadu GST Act 2017: Transitional Provisions for Tax Matters During GST Shift, Refunds, Credits, and Appeals Explained.</h1> The Tamil Nadu Goods and Services Tax Act, 2017, outlines transitional provisions for handling tax matters during the shift to the new GST system. It addresses scenarios such as goods returned after the appointed day, price revisions in pre-existing contracts, and claims for refunds under the previous tax regime. Refunds and credits are subject to specific conditions, with certain claims potentially lapsing. The Act also details processes for appeals and revisions, handling of goods on approval, and tax credits for agents. It ensures that tax liabilities and credits are managed consistently during the transition from the old tax laws to the new GST framework.