Refund entitlement for CSD: partial state tax refund on inward supplies used for onward supply to unit canteens. The Canteen Stores Department (CSD) is specified as entitled to a refund of fifty percent of the applicable State tax paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to authorized customers of the CSD; the specification takes effect from the stated commencement date.