Withdrawal of refund circular: airport retail refund clarification rescinded after retrospective omission of rule 95A. Circular providing clarifications on rule 95A-concerning refund of tax on inward supply by retail outlets in international airport departure areas to outgoing international tourists-has been withdrawn ab initio because the rule has been omitted retrospectively; the Commissioner of State Tax has annulled the earlier circular, removing it as authoritative guidance on refund eligibility and procedure for those supplies.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of refund circular: airport retail refund clarification rescinded after retrospective omission of rule 95A.
Circular providing clarifications on rule 95A-concerning refund of tax on inward supply by retail outlets in international airport departure areas to outgoing international tourists-has been withdrawn ab initio because the rule has been omitted retrospectively; the Commissioner of State Tax has annulled the earlier circular, removing it as authoritative guidance on refund eligibility and procedure for those supplies.
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