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<h1>Section 142 of Manipur GST Act: Transitional Rules for Refunds, Price Revisions, and Pre-GST Transactions Explained.</h1> Section 142 of the Manipur Goods and Services Tax Act, 2017, outlines transitional provisions for tax treatment during the shift to the GST regime. It addresses scenarios such as goods returned after the GST implementation, price revisions in pre-GST contracts, and refund claims under the previous tax laws. The section stipulates that refunds and tax liabilities should be processed according to the existing laws, with specific conditions on input tax credit admissibility. It also details the treatment of goods sent on approval and tax deductions at source for pre-GST transactions, ensuring a smooth transition from the old tax system to GST.