Retrospective omission of rule 95A prompts withdrawal of prior circular and rescission of its refund clarifications. The department withdraws ab initio the earlier circular that provided interpretive guidance tied to rule 95A on refunds for taxes paid on inward supplies to retail outlets in airport departure areas for sales to outgoing international tourists; the rule has been omitted retrospectively and the Chief Commissioner has rescinded the circular under section 168.
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Retrospective omission of rule 95A prompts withdrawal of prior circular and rescission of its refund clarifications.
The department withdraws ab initio the earlier circular that provided interpretive guidance tied to rule 95A on refunds for taxes paid on inward supplies to retail outlets in airport departure areas for sales to outgoing international tourists; the rule has been omitted retrospectively and the Chief Commissioner has rescinded the circular under section 168.
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